Impozitul pe profit - Your Europe

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Evitarea dublei impozitări sau a dublei neimpozitări în cazul repartizării transfrontaliere a profiturilor între o societate-mamă și filialele sale."> <meta name="date" content="17/03/2022"> <meta name="last-modified" content="17/03/2022"> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <meta name="format-detection" content="telephone=no"> <meta property="og:title" content="Impozitul pe profit - Your Europe"> <meta property="og:url" content="https://europa.eu/youreurope/business/taxation/business-tax/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=" Înregistrarea fiscală. Completarea declarațiilor fiscale. 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type="text/css" href="/youreurope/business/stylesheets/europa-ye-V2.css"> <title>Impozitul pe profit - Your Europe</title> </head> <body> <div id="ye-navigation-field"></div> <header id="site-header"> <section id="ye-top-header" class="container"><a id="ye-logo" href="https://europa.eu/youreurope/index_ro.htm"><img lang="en" title="Your Europe" alt="Your Europe" src="/youreurope/citizens/images/logos/youreurope-logo.svg"></a><div> <div id="ye-languages-widget" class="centered"><button id="ye-languages-toggle"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-ec-icons.svg#language"></use></svg><span>ro</span>română</button><div id="ye-languages-menu" role="dialog"> <div> <div> <div> <div lang="en">Available languages</div><button id="close-ye-languages-menu" class="close-btn" title="Închidere meniu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Închidere 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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><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_ro.htm">TVA – norme și cote</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 current"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_ro.htm"><span><span class="label-end"><span>Impozite</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span><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 шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" 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_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">Asistența UE pentru Ucraina</div> <ul class="ye_links"> <li><a 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_ro">Informații pentru persoanele care fug din calea războiului din Ucraina</a></li> <li><a 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 href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_ro.htm">Întreprinderi</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><a href="https://europa.eu/youreurope/business/taxation/index_ro.htm">Taxe și impozite</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> Impozite</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1> Impozite</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">Pe această pagină</div> </nav> </aside> <div class="col"> <div id="main-article"> <p>Dacă dețineți o întreprindere în UE, trebuie să cunoașteți normele naționale privind impozitul pe profit – inclusiv cum să vă înregistrați fiscal și cum să completați declarațiile fiscale în țările în care vă desfășurați activitatea. Asigurați-vă că depuneți declarațiile fiscale la timp. Verificați pe ce categorii de profit trebuie să plătiți impozit.</p> <ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_ro.htm" data-master-href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_en.htm" data-linkid="ce175d01-8de1-479c-9558-5ee4022dab93">Impozitul pe profit în UE</a></li> </ul> <p>Există reguli UE speciale pentru situațiile în care societatea-mamă se află într-o țară din UE, iar filialele sale în alta. Aflați cum să evitați dubla impozitare sau dubla neimpozitare atunci când repartizați transfrontalier profiturile între aceste societăți.</p> <ul> <li> <a title="Impozitele pentru societăți-mamă și filiale" href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_ro.htm" data-master-href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_en.htm" data-linkid="dff27374-03fa-4044-a6a4-0204c230e0d0">Impozitele pentru societăți-mamă și filiale</a> </li> </ul> </div> <div id="last-checked"><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#calendar"></use></svg>Ultima verificare: 17/03/2022</span></div> </div> </div> <div id="share-page"> <div>Partajați această pagină</div> <ul> <li><a href="https://www.facebook.com/share.php?u=https://europa.eu/youreurope/business/taxation/business-tax/index_ro.htm" title="Distribuie pe Facebook" target="_blank" rel="nofollow" id="sh-facebook"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.linkedin.com/sharing/share-offsite/?url=https://europa.eu/youreurope/business/taxation/business-tax/index_ro.htm" title="Distribuie pe linkedIn" target="_blank" rel="nofollow" id="sh-linkedin"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>Linkedin</span></a></li> <li><a href="https://twitter.com/intent/tweet?text=Impozite&url=https://europa.eu/youreurope/business/taxation/business-tax/index_ro.htm" title="Distribuiți pe X" target="_blank" rel="nofollow" id="sh-twitter"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="mailto:?subject=Impozite&body=https://europa.eu/youreurope/business/taxation/business-tax/index_ro.htm;" id="sh-email" title="Distribuiți prin e-mail" rel="nofollow"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#email"></use></svg><span>e-mail</span></a></li> </ul> </div> </main> <footer id="footer-content" class="ye_footerpage"> <section id="feedback-bar"> <div class="container"><button id="feedback" class="standard arrow toggle">Feedback cu privire la calitate<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><form id="feedback-form" class="toggle-content" method="post" name="fm" action="https://europa.eu/youreurope/business/taxation/business-tax/index_ro.htm" autocomplete="off" novalidate><input autocomplete="false" name="hidden" type="text" style="display:none;"><input type="hidden" name="section" id="section" value="/business/taxation/business-tax/"><p class="success">Vă mulțumim pentru contribuţia dumneavoastră. 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