TVA – norme și cote standard, speciale și reduse

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Când aplicați cotele speciale și reduse?"> <meta name="date" content="01/01/2022"> <meta name="last-modified" content="11/10/2024"> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <meta name="format-detection" content="telephone=no"> <meta property="og:title" content="TVA – norme și cote standard, speciale și reduse - Your Europe"> <meta property="og:url" content="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_ro.htm"> <meta property="og:image" content="https://europa.eu/youreurope/business/images/logos/youreurope_facebook_share_logo.png"> <meta property="og:site_name" content="Your Europe"> <meta property="og:description" content="Aflați mai multe despre normele UE în materie de TVA. În ce situații nu este nevoie să percepeți TVA? 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href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_ro.htm">Lucrători detașați</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_ro.htm">Munca în sectorul public din străinătate</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_ro.htm">Permisele de muncă</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_ro.htm">Contracte de muncă</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_ro.htm">Normele UE privind munca în transportul rutier</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_ro.htm">Asigurarea de răspundere civilă în altă țară din UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_ro.htm">Calificări profesionale<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_ro.htm">Ce sunt profesiile reglementate?</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_ro.htm">Depunerea cererii pentru furnizarea permanentă de servicii</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_ro.htm">Depunerea cererii pentru prestarea temporară de servicii</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_ro.htm">Documente și formalități</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_ro.htm">Cardul profesional european - EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_ro.htm">UE-Regatul Unit: calificări profesionale</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_ro.htm">Prestații de securitate socială<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_ro.htm">Sistemele de securitate socială în UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_ro.htm">Drepturile de securitate socială în alte țări</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_ro.htm">Șomajul în străinătate</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_ro.htm">Transferul prestațiilor de șomaj</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_ro.htm">Nu găsiți un loc de muncă?</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_ro.htm">Prestații familiale</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_ro.htm">Pensii de urmaș și ajutoare de deces</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_ro.htm">Formulare standard în domeniul securității sociale</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_ro.htm">La pensie, în străinătate<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_ro.htm">Pensii suplimentare în străinătate</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_ro.htm">Pensiile de stat în străinătate</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_ro.htm">Impozite<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_ro.htm">Impozitul pe venit în străinătate</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_ro.htm">Dubla impozitare</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_ro.htm">Autovehicule<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_ro.htm">Mașini<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_ro.htm">Mașini cumpărate sau luate în leasing</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_ro.htm">TVA-ul la vânzarea sau cumpărarea unei mașini</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_ro.htm">Mașini de serviciu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_ro.htm">Permisul de conducere<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_ro.htm">Preschimbarea permisului de conducere și recunoașterea lui în UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_ro.htm">Obținerea unui permis de conducere în UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_ro.htm">Reînnoirea permisului de conducere în altă țară din UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_ro.htm">Asigurări<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_ro.htm">Valabilitatea asigurării auto în UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_ro.htm">Asigurarea în caz de accident în altă țară</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_ro.htm">Înmatriculare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_ro.htm">Documente și formalități de înmatriculare auto</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_ro.htm">Înmatricularea mașinii în altă țară din UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_ro.htm">Taxele auto în altă țară din UE</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_ro.htm">Reședința<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_ro.htm">Drepturi de ședere<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_ro.htm">Cetățenii UE inactivi din punct de vedere economic</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_ro.htm">Drepturi de ședere pentru persoanele aflate în căutarea unui loc de muncă</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_ro.htm">Drepturi de ședere pentru pensionari</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_ro.htm">Drepturi de ședere pentru studenți</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_ro.htm">Drepturi de ședere pentru lucrători</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_ro.htm">Drepturile de ședere ale cetățenilor UE în Regatul Unit și ale cetățenilor Regatului Unit în UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_ro.htm">Naturalizare</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_ro.htm">Drepturi de ședere pentru familie<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_ro.htm">Soțul/soția și copiii provenind din UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_ro.htm">Soțul/soția și copiii provenind din afara UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_ro.htm">Parteneri civili și înregistrați</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_ro.htm">Părinți</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_ro.htm">Alte rude</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_ro.htm">Membrii de familie ai persoanelor aflate în căutarea unui loc de muncă</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_ro.htm">Documente și formalități<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_ro.htm">Înregistrarea prezenței membrilor de familie din UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_ro.htm">Dreptul de ședere permanentă pentru cetățenii UE după 5 ani</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_ro.htm">Dreptul de ședere permanentă pentru membrii de familie din afara UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_ro.htm">Permisele de ședere pentru membrii de familie din afara UE </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_ro.htm">Înregistrarea şederii în străinătate după primele 3 luni</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_ro.htm">Înregistrarea prezenței pentru șederi sub 3 luni </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_ro.htm">Înregistrarea unei nașteri</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_ro.htm">Norme privind schimbarea genului</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_ro.htm">Cumpărarea unei case</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_ro.htm">Radierea reședinței</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_ro.htm">Alegeri, petiții și consultări<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_ro.htm">Alegerile europene</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_ro.htm">Alegeri în țara de origine</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_ro.htm">Alegeri municipale</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_ro.htm">Petiții și consultări</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_ro.htm">Educaţie şi tineret<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_ro.htm">Şcoală<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_ro.htm">Parteneriate cu şcoli din alte ţări</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_ro.htm">Şcolarizarea într-o altă ţară din UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_ro.htm">Universitate<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_ro.htm">Înscrierea și admiterea la universitate</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_ro.htm">Taxe de studiu, sprijin financiar pentru studenți</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_ro.htm">Recunoaşterea diplomelor</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_ro.htm">Burse și studii în străinătate</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_ro.htm">Munca pe durata studiilor</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_ro.htm">Stagii<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_ro.htm">Sprijin financiar pentru stagii</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_ro.htm">Voluntariat în UE și în lume<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_ro.htm">Voluntariat – punctul de pornire</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_ro.htm">Pregătirile pentru voluntariat</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_ro.htm">Cercetători<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_ro.htm">Burse şi locuri de muncă pentru cercetători</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_ro.htm">Regimul fiscal aplicabil cercetătorilor</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_ro.htm">Sănătate<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_ro.htm">Asistență medicală neplanificată<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_ro.htm">Consultații medicale în străinătate</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_ro.htm">Asistență medicală neplanificată: plăți și rambursări</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_ro.htm">Asigurarea de sănătate pe durata șederilor temporare</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_ro.htm">Cardul european de sănătate (CEASS)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_ro.htm">Tratament medical planificat în străinătate<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_ro.htm">Organizarea tratamentului medical planificat în străinătate</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_ro.htm">Cheltuieli și rambursări: tratamente planificate în străinătate</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_ro.htm">Puncte de informare privind asistența medicală transfrontalieră</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_ro.htm">Cumpărarea de medicamente în altă țară din UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_ro.htm">Prezentarea unei rețete în altă țară din UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_ro.htm">Prescripțiile medicale în străinătate: cheltuieli și rambursări</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_ro.htm">Cumpărarea de medicamente online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_ro.htm">Asigurarea de sănătate când locuiți în străinătate<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_ro.htm">Asigurarea de sănătate</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_ro.htm">Mutarea într-un centru rezidențial de îngrijire</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_ro.htm">Asistență medicală preventivă</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_ro.htm">Familie<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_ro.htm">Copii<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_ro.htm">Autoritatea părintească</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_ro.htm">Adopția</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_ro.htm">Răpirea copiilor</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_ro.htm">Cupluri<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_ro.htm">Căsătoria</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_ro.htm">Uniuni civile și parteneriate înregistrate</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_ro.htm">Cuplurile necăsătorite</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_ro.htm">Divorț și separare legală</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_ro.htm">Pensia de întreținere - sprijin pentru membrii de familie</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_ro.htm">Regimurile patrimoniale pentru cupluri internaționale</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_ro.htm">Acceptarea în UE a documentelor oficiale</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_ro.htm">Deces, repatriere și succesiune transfrontalieră<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_ro.htm">Gestionarea unei moșteniri transfrontaliere</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_ro.htm">Planificarea moștenirii transfrontaliere</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_ro.htm">Deces și repatriere</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_ro.htm">Consumatori<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_ro.htm">La cumpărături<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_ro.htm">Informații esențiale</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_ro.htm">Garanții și returnări</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_ro.htm">Tarife și plăți</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_ro.htm">Expediere și livrare</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_ro.htm">Drepturile cumpărătorilor</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_ro.htm">TVA – Taxa pe valoarea adăugată</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_ro.htm">Siguranța produselor</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_ro.htm">Internet și telecomunicații<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_ro.htm">Roaming: utilizarea telefonului mobil în UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_ro.htm"> Accesarea conținutului on-line în străinătate</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_ro.htm"> Servicii de telecomunicații</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_ro.htm">Utilizarea și accesarea internetului</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_ro.htm">Protecția datelor și a vieții private în mediul on-line</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_ro.htm">Produse și servicii financiare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_ro.htm">Conturile bancare în UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_ro.htm">Împrumuturi și credite de consum</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_ro.htm">Produse de asigurare</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_ro.htm">Produse de investiții</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_ro.htm">Credite ipotecare</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_ro.htm">Plăți, transferuri și cecuri</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_ro.htm">Investiții în altă țară din UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_ro.htm">Tratament inechitabil<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_ro.htm">Practici comerciale neloiale</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_ro.htm">Practici tarifare neloiale</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_ro.htm">Clauze contractuale abuzive</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_ro.htm">Aprovizionarea cu energie<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_ro.htm">Racordarea la rețelele de energie și utilizarea serviciilor energetice</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_ro.htm">Contractele și consumul de energie</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_ro.htm">Soluționarea litigiilor</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_ro.htm">Soluționarea litigiilor în materie de consum<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_ro.htm">Soluționarea alternativă a litigiilor în materie de consum</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_ro.htm">Proceduri extrajudiciare pentru consumatori</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_ro.htm">Acțiuni în justiție pentru consumatori</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_ro.htm">Întreprinderi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_ro.htm"> Administrarea unei întreprinderi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_ro.htm">Dezvoltarea întreprinderilor<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_ro.htm">Administrarea firmelor din sectorul turismului</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_ro.htm">Înregistrarea în cadrul EMAS</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_ro.htm">Fuzionarea companiilor</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_ro.htm">Înființarea unei societăți europene (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_ro.htm">Libera circulație a datelor fără caracter personal</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_ro.htm">Înțelegerea investițiilor transfrontaliere în UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_ro.htm"> Digitalizarea unei întreprinderi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_ro.htm"> Crearea unui site comercial</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_ro.htm"> Vânzarea online prin intermediul unor platforme terțe</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_ro.htm"> Înființarea unui magazin online</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_ro.htm"> Securizarea unui site</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_ro.htm"> Livrările și onorarea comenzii pentru vânzările online</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_ro.htm"> Servicii pentru clienți în cazul întreprinderilor online</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_ro.htm"> Promovarea online a unei întreprinderi</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_ro.htm">Proprietate intelectuală<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_ro.htm">Drepturile de proprietate intelectuală</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_ro.htm">Brevete</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_ro.htm">Mărcile comerciale</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_ro.htm">Drepturile de autor</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_ro.htm">Secrete comerciale</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_ro.htm">Protecția desenelor și modelelor</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_ro.htm"> Domenii de internet</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_ro.htm">Protecția bazelor de date</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_ro.htm"> Indicații geografice</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_ro.htm">Comercializarea proprietății intelectuale</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_ro.htm">Încălcarea drepturilor de proprietate intelectuală</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_ro.htm">Startup-uri<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_ro.htm">Înființarea unei firme</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_ro.htm">Erasmus pentru tinerii antreprenori</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_ro.htm">Instrumente UE de sprijin pentru IMM-uri</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_ro.htm">Taxe și impozite<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_ro.htm"> Accize<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_ro.htm">Produse supuse accizelor</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_ro.htm"> Plata accizelor</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_ro.htm"> TVA<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_ro.htm"><span>TVA – norme și <span class="label-end"><span>cote</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_ro.htm">Perceperea și deducerea TVA</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_ro.htm">Scutiri de TVA</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_ro.htm">Rambursarea TVA: depunerea cererilor online</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_ro.htm">TVA transfrontalier</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_ro.htm">Verificarea numărului de TVA (VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_ro.htm"> TVA-ul pentru serviciile digitale (sistemul M1SS)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_ro.htm"> Impozite<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_ro.htm"> Impozitul pe profit în UE</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_ro.htm"> Impozitele datorate de societățile-mamă și de filiale</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_ro.htm">Vânzări în UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_ro.htm"> Contracte de achiziții publice<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_ro.htm">Normele privind procedurile de achiziții publice</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_ro.htm">Căutați un contract de achiziții publice și depuneți o ofertă</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_ro.htm">Contestați o procedură de achiziții publice</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_ro.htm"> Vânzarea de bunuri și servicii<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_ro.htm">Comercializarea de bunuri în UE</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_ro.htm">Furnizarea de servicii în străinătate</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_ro.htm">Comerțul electronic, vânzarea la distanță și în afara spațiilor comerciale</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_ro.htm"> Pachetele de servicii de călătorie și serviciile de călătorie asociate</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_ro.htm"> Serviciile de livrare de colete</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_ro.htm"> Concurența între întreprinderi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_ro.htm">Normele UE în materie de concurență</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_ro.htm"> Semnalarea unui comportament anticoncurențial</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_ro.htm">Resurse umane<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_ro.htm">Contracte de muncă<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_ro.htm">Modificarea contractelor de muncă ale personalului</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_ro.htm">Condiții de angajare</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_ro.htm">Contracte pe perioadă determinată</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_ro.htm">Informarea și consultarea angajaților</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_ro.htm">Munca cu fracțiune de normă</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_ro.htm">Concedieri colective</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_ro.htm">Lucrători adolescenți</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_ro.htm">Personalul angajat prin agenții de muncă temporară</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_ro.htm">Lucrătorii sezonieri provenind din țări din afara UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_ro.htm">Timpul de lucru și concediile<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_ro.htm">Timpul de lucru</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_ro.htm">Concediile și munca flexibilă</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_ro.htm">Lucrătorii din sectorul transporturilor<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_ro.htm">Personalul din aviația civilă</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_ro.htm">Personalul din transportul feroviar</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_ro.htm">Angajarea de șoferi: timpul de conducere și perioadele de odihnă</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_ro.htm">Marinari</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_ro.htm">Personalul de pe căile navigabile interioare</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_ro.htm">Lucrători detașați<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_ro.htm">Detașarea personalului în străinătate</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_ro.htm">Conducători auto detașați</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_ro.htm">Securitate socială și sănătate<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_ro.htm">Plata contribuțiilor sociale</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_ro.htm">Sănătatea și siguranța la locul de muncă</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_ro.htm"> Egalitatea de tratament și calificările<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_ro.htm">Egalitate de tratament pentru personal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_ro.htm">Amenajări corespunzătoare</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_ro.htm">Recunoașterea calificărilor</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_ro.htm">Cerinţe privind produsele<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_ro.htm">Standarde<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_ro.htm">Standarde în Europa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_ro.htm">Conformitatea produselor<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_ro.htm">Identificarea cerințelor referitoare la produse</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_ro.htm">Evaluarea conformității</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_ro.htm">Documentația tehnică și declarația de conformitate UE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_ro.htm">Cerințe în materie de proiectare ecologică</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_ro.htm">Declarația de recunoaștere reciprocă</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_ro.htm">Etichete și marcaje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_ro.htm">Marcajul CE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_ro.htm">Eticheta energetică</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_ro.htm">Eticheta DEEE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_ro.htm"> Etichetarea încălțămintei</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_ro.htm">Etichetarea produselor textile</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_ro.htm">Marcajul ℮</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_ro.htm">Eticheta ecologică a UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_ro.htm"> Substanțe chimice<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_ro.htm">Înregistrarea substanțelor chimice în UE (Regulamentul REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_ro.htm">Clasificarea, etichetarea și ambalarea substanțelor și a amestecurilor</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_ro.htm"> Reciclarea și gestionarea deșeurilor<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_ro.htm">Responsabilitățile privind deșeurile de echipamente electrice și electronice (DEEE)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_ro.htm">Etichetarea alimentelor<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_ro.htm">Norme privind etichetarea alimentelor</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_ro.htm">Declarația nutrițională</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_ro.htm">Etichetarea suplimentelor alimentare</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_ro.htm">Aditivi alimentari</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_ro.htm">Mențiuni nutriționale și de sănătate</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_ro.htm">Aspecte financiare și finanțare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_ro.htm"> Contabilitate<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_ro.htm">Contabilitatea pentru IMM-uri și microîntreprinderi</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_ro.htm">Efectuarea și recepționarea plăților<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_ro.htm"> Recuperarea transfrontalieră a datoriilor</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_ro.htm">Plăți electronice și în numerar</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_ro.htm">Plăți întârziate</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_ro.htm">Facturarea electronică</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_ro.htm"> Cum să obțineți fonduri<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/ro">Accesul la finanțare</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_ro.htm">Programe de finanțare ale UE</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_ro.htm">Relația cu clienții<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_ro.htm"> Contracte cu consumatorii și garanții<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_ro.htm">Garanții pentru consumatori</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_ro.htm">Produse cu defecte</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_ro.htm">Contractele cu consumatorii</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_ro.htm"> Soluționarea litigiilor cu consumatorii<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_ro.htm"> Soluționarea alternativă/on-line a litigiilor</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_ro.htm"> Procedura europeană cu privire la cererile cu valoare redusă</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_ro.htm"> Protecția datelor<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_ro.htm"> Protecția datelor în conformitate cu RGPD</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_ro.htm"> Confidențialitatea pe internet</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=ro" target="_blank">Contactați serviciile de asistență</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=ro" target="_blank">Semnalați un obstacol</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ucraina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що 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target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_ro#cum-pute%C8%9Bi-ajuta">Cum puteți ajuta</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Informații pentru întreprinderi</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_ro.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Faceți clic pentru a extinde" title="Faceți clic pentru a extinde">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use 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această pagină</div> </nav> </aside> <div class="col"> <div id="main-article"> <p>Taxa pe valoarea adăugată (TVA) este o taxă de consum care se aplică aproape tuturor bunurilor și serviciilor cumpărate și vândute pentru utilizare sau consum în <a class="abbr" title="În acest caz, cele 27 de state membre ale UE" aria-label="În acest caz, cele 27 de state membre ale UE">UE</a>.</p> <p>La nivelul UE, există <strong>norme standard referitoare la TVA</strong>, dar aplicarea lor poate fi diferită de la o țară la alta. În majoritatea cazurilor, trebuie să plătiți TVA pentru toate bunurile și serviciile în toate etapele lanțului de aprovizionare, inclusiv vânzarea către consumatorul final. Aceasta înseamnă că se percepe TVA de la începutul până la sfârșitul unui proces de producție, de exemplu pentru cumpărarea de componente, transport, asamblare, aprovizionare, ambalare, asigurare, expediere către consumatorul final.</p> <h2>Când se percepe TVA?</h2> <p>Pentru întreprinderile cu sediul în UE, se percepe TVA la majoritatea vânzărilor și achizițiilor de bunuri în UE. În aceste cazuri, TVA-ul este perceput și datorat în țara din UE în care sunt consumate bunurile de către consumatorul final. În mod similar, în cazul serviciilor, TVA-ul se percepe în momentul în care serviciile respective sunt prestate în fiecare țară din UE.</p> <p><strong>Nu se percepe TVA pentru exporturile de bunuri către țări din afara UE</strong>. În aceste cazuri, TVA-ul este perceput și datorat în țara de import și nu este nevoie să declarați TVA ca exportator. Totuși, când exportați bunuri, va trebui să furnizați documente care <strong>să dovedească faptul că bunurile au fost transportate</strong> în afara UE. În acest sens, ați putea înainta către administrația fiscală o copie după o factură, un document de transport, o declarație vamală de import etc.</p> <p>Va trebui să furnizați această dovadă pentru a putea <strong>beneficia de recuperarea integrală</strong> a TVA-ului deductibil plătit în tranzacțiile anterioare care au condus la export. Dacă nu furnizați documentație suficientă, este posibil <a data-linkid="29aef1ca-3e35-499a-ae78-c2d5b1ad3fc8" data-master-href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_en.htm" href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_en.htm">să nu puteți recupera TVA-ul</a> atunci când exportați bunuri.</p> <h2>Normele în materie de TVA la nivel național</h2> <p>Normele în materie de TVA se pot aplica în mod diferit în fiecare țară din UE. Aflați mai multe despre normele din țara în care își desfășoară activitatea întreprinderea dumneavoastră.</p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Alegeţi ţara</span></span><svg focusable="false" aria-label="Deschideți"> <title>Deschideți</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Încheiat(ă)"> <title>Încheiat(ă)</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=AT&categories=L1" aria-label="Austria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Austria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=BE&categories=L1" aria-label="Belgia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Belgia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=BG&categories=L1" aria-label="Bulgaria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bulgaria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=CZ&categories=L1" aria-label="Cehia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Cehia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=CY&categories=L1" aria-label="Cipru"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Cipru</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=HR&categories=L1" aria-label="Croația"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Croația</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=DK&categories=L1" aria-label="Danemarca"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Danemarca</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=EE&categories=L1" aria-label="Estonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=FI&categories=L1" aria-label="Finlanda"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finlanda</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=FR&categories=L1" aria-label="Franța"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>Franța</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=DE&categories=L1" aria-label="Germania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Germania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=EL&categories=L1" aria-label="Grecia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Grecia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=IE&categories=L1" aria-label="Irlanda"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Irlanda</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=IT&categories=L1" aria-label="Italia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Italia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=LV&categories=L1" aria-label="Letonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Letonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=LT&categories=L1" aria-label="Lituania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Lituania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=LU&categories=L1" aria-label="Luxemburg"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Luxemburg</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=MT&categories=L1" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=PL&categories=L1" aria-label="Polonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Polonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=PT&categories=L1" aria-label="Portugalia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugalia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=RO&categories=L1" aria-label="România"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>România</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=SK&categories=L1" aria-label="Slovacia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Slovacia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=SI&categories=L1" aria-label="Slovenia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Slovenia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=ES&categories=L1" aria-label="Spania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=SE&categories=L1" aria-label="Suedia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Suedia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=NL&categories=L1" aria-label="Țările de Jos"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Țările de Jos</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=HU&categories=L1" aria-label="Ungaria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Ungaria</span></a></li> </ul> </div> </div>  <h2>Depuneți online o declarație de TVA</h2> <p>Dacă întreprinderea dumneavoastră este înregistrată în UE, puteți depune online declarația de TVA (în majoritatea regiunilor) în următoarele țări din UE:</p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Alegeţi ţara</span></span><svg focusable="false" aria-label="Deschideți"> <title>Deschideți</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Încheiat(ă)"> <title>Încheiat(ă)</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=AT&categories=L1" aria-label="Austria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Austria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=BE&categories=L1" aria-label="Belgia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Belgia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=BG&categories=L1" aria-label="Bulgaria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bulgaria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=CZ&categories=L1" aria-label="Cehia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Cehia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=CY&categories=L1" aria-label="Cipru"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Cipru</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=HR&categories=L1" aria-label="Croația"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Croația</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=DK&categories=L1" aria-label="Danemarca"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Danemarca</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=EE&categories=L1" aria-label="Estonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=FI&categories=L1" aria-label="Finlanda"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finlanda</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=FR&categories=L1" aria-label="Franța"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>Franța</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=DE&categories=L1" aria-label="Germania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Germania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=EL&categories=L1" aria-label="Grecia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Grecia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=IE&categories=L1" aria-label="Irlanda"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Irlanda</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=IT&categories=L1" aria-label="Italia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Italia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=LV&categories=L1" aria-label="Letonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Letonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=LT&categories=L1" aria-label="Lituania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Lituania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=LU&categories=L1" aria-label="Luxemburg"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Luxemburg</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=MT&categories=L1" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=PL&categories=L1" aria-label="Polonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Polonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=PT&categories=L1" aria-label="Portugalia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugalia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=RO&categories=L1" aria-label="România"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>România</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=SK&categories=L1" aria-label="Slovacia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Slovacia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=SI&categories=L1" aria-label="Slovenia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Slovenia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=ES&categories=L1" aria-label="Spania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=SE&categories=L1" aria-label="Suedia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Suedia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=NL&categories=L1" aria-label="Țările de Jos"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Țările de Jos</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_ro.htm?countryCode=HU&categories=L1" aria-label="Ungaria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Ungaria</span></a></li> </ul> </div> </div>  <p>Deși TVA-ul se percepe peste tot în UE, fiecare țară membră își stabilește propriile cote. Puteți consulta cotele în tabelul de mai jos, dar vă recomandăm, totuși, să contactați biroul național competent în materie de TVA pentru a afla care sunt cotele actuale.</p> <h2>Cotele de TVA</h2> <p>În țările UE se aplică diferite cote de TVA. Acestea depind de produsul sau serviciul implicat în tranzacție. Există, de asemenea, cote speciale stabilite în funcție de cotele de TVA aplicate în țările UE înainte de aderarea la UE.</p> <h2>Cotele de TVA aplicate în țările UE</h2> <p>Deși TVA-ul se percepe peste tot în UE, fiecare țară își stabilește propriile cote. În tabelul de mai jos găsiți cotele aplicate în prezent. Contactați autoritatea competentă din țara dumneavoastră pentru a afla care sunt cotele de TVA actuale.</p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Avertisment</h4>Acest tabel nu include cotele de TVA aplicabile unor regiuni cu statut special din UE, cum ar fi Regiunea Autonomă Azore sau Insulele Canare. Pentru detalii, consultați baza de date „<a data-linkid="17223432-f6e0-46a2-af72-3988c40be799" href="https://ec.europa.eu/taxation_customs/tedb/#/vat-search" title="Baza de date „Impozite în Europa”">Impozite în Europa</a>”.</div> </div><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span>Cotele de TVA aplicate în țările UE</span></span><svg focusable="false" aria-label="Deschideți"> <title>Deschideți</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Încheiat(ă)"> <title>Încheiat(ă)</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <div class="table-container"> <table> <tbody> <tr> <td colspan="6"><strong>Lista cotelor de TVA aplicate în țările UE</strong></td> </tr> <tr> <td><strong>Codul de țară</strong></td> <td><strong>Statul membru</strong></td> <td><strong>Cota standard</strong></td> <td><strong>Cota redusă</strong></td> <td><strong>Cota foarte redusă</strong></td> <td><strong>Cota parking</strong></td> </tr> <tr> <td>AT</td> <td>Austria</td> <td>20</td> <td>10 / 13</td> <td>-</td> <td>13</td> </tr> <tr> <td>BE</td> <td>Belgia</td> <td>21</td> <td>6 / 12</td> <td>-</td> <td>12</td> </tr> <tr> <td>BG</td> <td>Bulgaria</td> <td>20</td> <td>9</td> <td>-</td> <td>-</td> </tr> <tr> <td>CY</td> <td>Cipru</td> <td>19</td> <td>5 / 9</td> <td>-</td> <td>-</td> </tr> <tr> <td>CZ</td> <td>Cehia</td> <td>21</td> <td>12 / 15</td> <td>-</td> <td>-</td> </tr> <tr> <td>DE</td> <td>Germania</td> <td>19</td> <td>7</td> <td>-</td> <td>-</td> </tr> <tr> <td>DK</td> <td>Danemarca</td> <td>25</td> <td>0</td> <td>-</td> <td>-</td> </tr> <tr> <td>EE</td> <td>Estonia</td> <td>22</td> <td>9</td> <td>-</td> <td>-</td> </tr> <tr> <td>EL</td> <td>Grecia</td> <td>24</td> <td>6 / 13</td> <td>-</td> <td>-</td> </tr> <tr> <td>ES</td> <td>Spania</td> <td>21</td> <td>10</td> <td>-</td> <td>-</td> </tr> <tr> <td>FI</td> <td>Finlanda</td> <td>25,5</td> <td>10 / 14</td> <td>-</td> <td>-</td> </tr> <tr> <td>FR</td> <td>Franța</td> <td>20</td> <td>5,5 / 10</td> <td>2,1</td> <td>-</td> </tr> <tr> <td>HR</td> <td>Croația</td> <td>25</td> <td>5 / 13</td> <td>-</td> <td>-</td> </tr> <tr> <td>HU</td> <td>Ungaria</td> <td>27</td> <td>5 / 18</td> <td>-</td> <td>-</td> </tr> <tr> <td>IE</td> <td>Irlanda</td> <td>23</td> <td>9 / 13,5</td> <td>-</td> <td>-</td> </tr> <tr> <td>IT</td> <td>Italia</td> <td>22</td> <td>5 / 10</td> <td>4</td> <td>-</td> </tr> <tr> <td>LT</td> <td>Lituania</td> <td>21</td> <td>5 / 9</td> <td>-</td> <td>-</td> </tr> <tr> <td>LU</td> <td>Luxemburg</td> <td>17</td> <td>8</td> <td>3</td> <td>14</td> </tr> <tr> <td>LV</td> <td>Letonia</td> <td>21</td> <td>5 / 12</td> <td>-</td> <td>-</td> </tr> <tr> <td>MT</td> <td>Malta</td> <td>18</td> <td>5 / 7</td> <td>-</td> <td>12</td> </tr> <tr> <td>NL</td> <td>Țările de Jos</td> <td>21</td> <td>9</td> <td>-</td> <td>-</td> </tr> <tr> <td>PL</td> <td>Polonia</td> <td>23</td> <td>5 / 8</td> <td>-</td> <td>-</td> </tr> <tr> <td>PT</td> <td>Portugalia</td> <td>23</td> <td>6 / 13</td> <td>-</td> <td>13</td> </tr> <tr> <td>RO</td> <td>România</td> <td>19</td> <td>5 / 9</td> <td>-</td> <td>-</td> </tr> <tr> <td>SE</td> <td>Suedia</td> <td>25</td> <td>6 / 12</td> <td>-</td> <td>-</td> </tr> <tr> <td>SI</td> <td>Slovenia</td> <td>22</td> <td>5 / 9,5</td> <td>-</td> <td>-</td> </tr> <tr> <td>SK</td> <td>Slovacia</td> <td>20</td> <td>10</td> <td>-</td> <td>-</td> </tr> </tbody> </table> </div> </div></div> <h3>Cota standard</h3> <p>Fiecare țară din UE are o cotă standard care se aplică furnizării celor mai multe bunuri și servicii. <strong>Aceasta nu poate fi mai mică de 15 %</strong>.</p> <h3>Cota redusă</h3> <p>Una sau două cote reduse se pot aplica furnizării anumitor bunuri și servicii (pe baza listei din Anexa III la <a data-linkid="d7ae97ab-3814-467a-9b53-441d3ca81b66" href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20240101" title="Directiva TVA">Directiva TVA</a>), dar, în majoritatea cazurilor, cotele reduse nu pot viza serviciile furnizate pe cale electronică. Cotele reduse menționate aici <strong>nu pot fi mai mici de 5 %</strong>.</p> <h3>Cotele speciale</h3> <p>Unele țări din UE au permisiunea să aplice cote speciale de TVA pentru furnizarea anumitor bunuri și servicii. Aceste cote speciale vizează țările din UE care le aplicau la 1 ianuarie 1991.</p> <p>Inițial, aceste cote au fost concepute ca măsuri tranzitorii pentru o trecere mai ușoară la normele UE în materie de TVA, în momentul intrării în vigoare a pieței unice, la 1 ianuarie 1993, urmând să fie eliminate treptat.</p> <p>Există 3 tipuri de cote speciale:</p> <ul> <li>Cota foarte redusă</li> <li>Cota zero</li> <li>Cota parking</li> </ul> <h4>Cota foarte redusă</h4> <p>Cotele foarte reduse (mai mici de 5 %) se aplică în cazul <strong>comercializării unui număr limitat</strong> <strong>de produse și servicii</strong>, în anumite țări din UE.</p> <h4>Cota zero</h4> <p>Cota zero de aplică anumitor vânzări efectuate de unele țări din UE. Când se aplică o cotă zero, consumatorul <strong>nu trebuie să plătească TVA</strong>, dar firma dumneavoastră are totuși <strong>dreptul de a deduce TVA-ul</strong> plătit la achizițiile legate direct de vânzarea respectivă.</p> <h4>Cota parking (sau cota intermediară)</h4> <p>Cotele parking sunt aplicate de anumite țări din UE anumitor <strong>produse și servicii</strong> <strong>care nu figurează</strong> <strong>în Anexa III</strong> la <a data-linkid="d7ae97ab-3814-467a-9b53-441d3ca81b66" data-master-href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20240101" href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20240101" title="Directiva TVA">Directiva TVA</a>. Aceste țări sunt autorizate să continue aplicarea cotelor reduse în locul cotei standard, atâta timp cât cotele reduse nu sunt mai mici de 12 %.</p> <h4>Baza de date „Impozite în Europa”</h4> <p>Pentru o imagine completă asupra categoriilor legate de fiecare cotă de TVA menționată mai sus, puteți consulta <a data-linkid="17223432-f6e0-46a2-af72-3988c40be799" href="https://ec.europa.eu/taxation_customs/tedb/#/vat-search" title="Baza de date „Impozite în Europa”">baza de date „Impozite în Europa”</a>.</p> </div> <div class="article-related ye-related-topics"> <h2>Mai multe informaţii</h2> <h5>Pentru întreprinderi și întreprinzători</h5> <ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_ro.htm"> TVA-ul pentru serviciile digitale (sistemul M1SS)</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_ro.htm">Furnizarea de servicii în străinătate</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_ro.htm">Scutiri de TVA</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_ro.htm">Comercializarea de bunuri în UE</a></li> </ul> <h5>Pentru consumatori și angajați</h5> <ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_ro.htm">TVA – Taxa pe valoarea adăugată</a></li> </ul> </div> <div class="article-related eu-legislation"> <h2>Legislația UE</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/RO/TXT/?uri=CELEX:02006L0112-20240101" data-linkid="af8b407a-f215-44d5-af37-df38271e1905" title="Directiva UE privind taxa pe valoarea adăugată">Directiva UE privind taxa pe valoarea <span class="label-end"><span>adăugată</span><svg focusable="false" aria-label="Deschideți ca link extern"> <title>Deschideți ca link extern</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div>  <div class="article-related"> <h2>Aveți nevoie de ajutorul serviciilor de asistență?</h2> <p>Contactați serviciile specializate de asistență</p><button id="advice-button" class="standard arrow toggle">Solicitați sprijin și consiliere<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - VAT" class="help-advice"> <p><strong><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=ro&origin=yeb_Taxation">Consiliere cu privire la normele UE care se aplică întreprinderii dumneavoastră / Soluționarea problemelor întâmpinate în relația cu o autoritate publică</a></strong></p> </div> <div data-service-name="Local Business Support"> <p>Aveți întrebări despre desfășurarea unei activități economice la nivel transfrontalier, de exemplu exportul sau extinderea în altă țară din UE? 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