{"id":1306192,"date":"2026-01-14T09:03:18","date_gmt":"2026-01-14T06:03:18","guid":{"rendered":"https:\/\/analyse.optim.biz\/?p=1306192"},"modified":"2026-01-14T09:03:18","modified_gmt":"2026-01-14T06:03:18","slug":"cum-se-aplica-modificarile-codului-de-procedura-fiscala-in-domeniul-esalonarilor-la-plata-incepand-cu-01-ianuarie-2026-suceavalive","status":"publish","type":"post","link":"https:\/\/analyse.optim.biz\/?p=1306192","title":{"rendered":"Cum se aplic\u0103 modific\u0103rile Codului de procedur\u0103 fiscal\u0103 \u00een domeniul e\u0219alon\u0103rilor la plat\u0103, \u00eencep\u00e2nd cu 01 ianuarie 2026 &#8211; SuceavaLIVE"},"content":{"rendered":"<article id=\"post-285392\" class=\"clearfix post-285392 post type-post status-publish format-standard has-post-thumbnail hentry category-comunicate category-slide\">\n<header id=\"cb-standard-featured\">\n<div class=\"cb-mask\"><img decoding=\"async\" width=\"750\" height=\"400\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2026\/01\/anaf-suceava-750x400-1.jpg\" class=\"cb-fi-standard wp-post-image\" loading=\"lazy\" title=\"anaf-suceava-750x400-1\"><\/div>\n<div id=\"cb-fis-wrap\" class=\"cb-entry-header cb-fis cb-style-standard\"><span class=\"cb-title-fi\"><\/p>\n<h1 class=\"entry-title cb-entry-title cb-single-title\">Cum se aplic\u0103 modific\u0103rile Codului de procedur\u0103 fiscal\u0103 \u00een domeniul e\u0219alon\u0103rilor la plat\u0103, \u00eencep\u00e2nd cu 01 ianuarie 2026<\/h1>\n<div class=\"cb-byline cb-font-header\">\n<div class=\"cb-date cb-byline-element\"><time datetime=\"2026-01-14\">14 ianuarie 2026<\/time><\/div>\n<\/div>\n<p><\/span><\/div>\n<\/header>\n<section class=\"cb-entry-content entry-content clearfix\">\n<p><span><b>\u00cencep\u00e2nd cu data de 01 ianuarie 2026 au intrat \u00een vigoare cele mai recente modific\u0103ri la Codul de procedur\u0103 fiscal\u0103 \u00een domeniul e\u0219alon\u0103rilor la plat\u0103, care prev\u0103d astfel reformarea sistemului de e\u0219alon\u0103ri prin reducerea tratamentelor fiscale preferen\u021biale \u0219i sprijinind totodat\u0103 disciplina fiscal\u0103 \u00een r\u00e2ndul tuturor categoriilor de contribuabili.\u00a0<\/b><\/span><\/p>\n<p><span><b>Astfel, \u00een cazul e\u0219alon\u0103rii la plat\u0103 \u00een form\u0103 simplificat\u0103:<\/b><\/span><\/p>\n<p><span><span>Aceasta este accesibil\u0103 tuturor contribuabililor care \u00eenregistreaz\u0103 datorii \u00een limita unor praguri maxime, \u00een cazul <\/span><b>persoanelor fizice<\/b><span> aceast\u0103 limit\u0103 fiind de <\/span><b>100.000 lei,<\/b><span>iar \u00een cazul <\/span><b>persoanelor juridice<\/b><span> limita fiind de <\/span><b>400.000 lei.<\/b><span>\u00a0<\/span><\/span><\/p>\n<p><span><b>Noile condi\u021bii ale acces\u0103rii e\u0219alon\u0103rii la plat\u0103 \u00een form\u0103 simplificat\u0103 tentru contribuabilii persoane juridice sunt:<\/b><\/span><\/p>\n<ul>\n<li><span>trebuie s\u0103 fie entit\u0103\u021bi \u00eenfiin\u021bate cu minimum 12 luni anterior depunerii cererii de e\u0219alonare;<\/span><\/li>\n<li><span>vechimea datoriilor s\u0103 fie de maximum 12 luni anterioare datei depunerii cererii de e\u0219alonare;<\/span><\/li>\n<li><span>e\u0219alonarea simplificat\u0103 se acord\u0103 pe o perioad\u0103 de maxim 12 luni;<\/span><\/li>\n<li><span><span>e\u0219alonarea simplificat\u0103 se acord\u0103 <\/span><span>f\u0103r\u0103 constituirea de garan\u021bii sau depunerea unui contract de fideiusiune<\/span><span> \u2013 doar \u00een baza cererii de e\u0219alonare depus\u0103 de contribuabil la ANAF.<\/span><\/span><\/li>\n<\/ul>\n<p><span><b>Cum se aplic\u0103 de la 1 ianuarie e\u0219alonarea clasic\u0103:<\/b><\/span><\/p>\n<p><span><span>Aceasta<\/span><span>poate fi accesat\u0103 de c\u0103tre orice contribuabil, inclusiv de c\u0103tre persoanele fizice,<\/span><span>care se afl\u0103 \u00een dificultate financiar\u0103 \u0219i pot<\/span><span>pl\u0103ti ratele pe perioada e\u0219alon\u0103rii. E\u0219alonarea clasic\u0103 se acord\u0103 pe o perioad\u0103 de <\/span><b>cel mult 5 ani<\/b><span>, cuantumul datoriilor care se e\u0219aloneaz\u0103 <\/span><b>nu este limitat la un prag maxim, <\/b><span>iar aceasta<\/span><span>se acord\u0103 <\/span><b>cu constituirea de garan\u021bii<\/b><span> sau <\/span><b>depunerea unui contract de fideiusiune.<\/b><\/span><\/p>\n<p><span><b>Contractul de fideiusiune se prezint\u0103 \u00een situa\u021bia \u00een care, la solicitarea e\u0219alon\u0103rii la plat\u0103, contribuabilii:<\/b><\/span><\/p>\n<ul>\n<li><span>figureaz\u0103 cu alte datorii pentru care nu se acord\u0103 e\u0219alonare la plat\u0103;<\/span><\/li>\n<li><span>nu de\u021bin bunuri ori cele de\u021binute \u00een proprietate sunt insuficiente, pentru garantarea datoriilor care fac obiectul e\u0219alon\u0103rii la plat\u0103;<\/span><\/li>\n<li><span>persoanele juridice solicitante sunt \u00eenfiin\u021bate cu mai pu\u021bin de 12 luni anterior depunerii cererii de e\u0219alonare, pentru garantarea datoriilor care fac obiectul e\u0219alon\u0103rii la plat\u0103.<\/span><\/li>\n<\/ul>\n<p><span>Contractul de fideiusiune mai poate fi solicitat, de asemenea, \u00een situa\u021biile:<\/span><\/p>\n<ul>\n<li><span><span>modific\u0103rii e\u0219alon\u0103rii la plat\u0103, pentru garantarea datoriilor pentru care se solicit\u0103<\/span><span>includerea \u00een e\u0219alonare la plat\u0103;<\/span><\/span><\/li>\n<li><span>men\u021binerii e\u0219alon\u0103rii la plat\u0103, pentru garantarea datoriilor exigibile care trebuie achitate, astfel \u00eenc\u00e2t e\u0219alonarea s\u0103 \u00ee\u0219i men\u0163in\u0103 valabilitatea.<\/span><\/li>\n<\/ul>\n<p><span><b>ANAF nu execut\u0103 garan\u0163iile \u0219i\/sau contractul de fideiusiune, dec\u00e2t \u00een cazul \u00een care, contribuabilii nu \u00ee\u0219i pl\u0103tesc datoriile, conform calendarului de e\u0219alonare stabilit.<\/b><span>\u00a0<\/span><\/span><\/p>\n<p><span><b>Prin instituirea acestor noi reglement\u0103ri, instrumentul e\u0219alon\u0103rii la plat\u0103 r\u0103m\u00e2ne unul viabil \u0219i accesibil pentru acei contribuabili loiali, afla\u021bi \u00een dificultate financiar\u0103 temporar\u0103, care pot accesa forma simplificat\u0103 a e\u0219alon\u0103rii (\u00een cazul sumelor mai mici de 400.000 lei) sau e\u0219alonarea clasic\u0103, dar cu garan\u021bii (\u00een cazul sumelor mai mari).\u00a0<\/b><\/span><\/p>\n<p><span><b>Noile m\u0103suri vizeaz\u0103 eliminarea utiliz\u0103rii abuzive a instrumentului e\u0219alon\u0103rii la plat\u0103 de c\u0103tre contribuabilii care anterior, acumulau datorii semnificative la bugetul de stat (<\/b><span>sumele datorate ini\u021bial cre\u0219teau semnificativ pe parcursul derularii perioadei de e\u0219alonare, ajung\u00e2ndu-se ca, \u00een final, s\u0103 fie apelate mecanismele juridice de <\/span><i><span>concordat preventiv<\/span><\/i><span> \u0219i de <\/span><i><span>insolven\u021b\u0103<\/span><\/i><span>, statul afl\u00e2ndu-se practic \u00een imposibilitatea recuper\u0103rii de mari datorii \u00een unele dintre situa\u021bii)<\/span><b>. Totodat\u0103, instrumentele de e\u0219alonare r\u0103m\u00e2n o solu\u021bie de sprijin fiscal pentru antreprenorii \u0219i companiile corecte, care demonstreaz\u0103 inten\u021bia real\u0103 de a achita datoriile bugetare. <\/b><span>ANAF precizeaz\u0103 c\u0103 aceste m\u0103suri nu se aplic\u0103 \u00een mod automat tututor contribuabililor, sunt utilizate exclusiv \u00een cadrul procedurilor prev\u0103zute de lege \u0219i descurajeaz\u0103 accesarea abuziv\u0103 a e\u0219alon\u0103rilor la plat\u0103 \u00een scopul am\u00e2n\u0103rii nejustificate a achit\u0103rii datoriilor<\/span><span>.\u00a0<\/span><\/span><\/p>\n<p><span>Noile reglement\u0103ri definesc cu claritate condi\u021biile \u00een care pot fi accesate e\u0219alon\u0103rile la plat\u0103, contribuind astfel at\u00e2t la asigurarea unui grad crescut de responsabilizare a datornicilor c\u00e2t \u0219i la asigurarea unei mai bune predictibilit\u0103\u021bi privind veniturile fiscale ale Rom\u00e2niei.\u00a0\u00a0<\/span><\/p>\n<p><span><b>Referitor la atragerea r\u0103spunderii solidare, <\/b><span>prevederile Codului de procedur\u0103 fiscal\u0103 referitoare la atragerea r\u0103spunderii solidar <\/span><b>nu au fost modificate<\/b><span>; astfel, rezult\u0103 c\u0103 <\/span><b>nu r\u0103spund solidar contribuabilii care ac\u021bioneaz\u0103 cu bun\u0103 credin\u021b\u0103<\/b><span> pentru declararea \u0219i\/sau achitarea obliga\u021biile fiscale la scaden\u021b\u0103.<\/span><\/span><\/p>\n<p><span>ANAF continu\u0103 dialogul institu\u021bional cu mediul de afaceri \u0219i va continua s\u0103 ofere \u00eendrumare \u0219i clarific\u0103ri contribuabililor care solicit\u0103 asisten\u021b\u0103, \u00een vederea aplic\u0103rii corecte \u0219i unitare a noilor prevederi legale.<\/span><\/p>\n<p>\u00a0<\/p>\n<\/section>\n<footer class=\"article-footer\">\n<div class=\"cb-social-sharing cb-post-footer-block cb-beside clearfix\">\n<div class=\"cb-title-subtle\">Share 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id=\"respond\" class=\"comment-respond\">\n<h3 id=\"reply-title\" class=\"comment-reply-title\">Lasa un raspuns <small><a rel=\"nofollow\" id=\"cancel-comment-reply-link\" href=\"https:\/\/suceavalive.ro\/cum-se-aplica-modificarile-codului-de-procedura-fiscala-in-domeniul-esalonarilor-la-plata-incepand-cu-01-ianuarie-2026\/#respond\">Anuleaza raspunsul<\/a><\/small><\/h3>\n<p class=\"comment-notes\">Adresa ta de email nu va fi publicat\u0103.<\/p>\n<\/div>\n<\/article>\n<p> Source URL: https:\/\/suceavalive.ro\/cum-se-aplica-modificarile-codului-de-procedura-fiscala-in-domeniul-esalonarilor-la-plata-incepand-cu-01-ianuarie-2026\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cum se aplic\u0103 modific\u0103rile Codului de procedur\u0103 fiscal\u0103 \u00een domeniul e\u0219alon\u0103rilor la plat\u0103, \u00eencep\u00e2nd cu 01 ianuarie 2026 14 ianuarie 2026 \u00cencep\u00e2nd cu data de 01 ianuarie 2026 au intrat \u00een vigoare cele mai recente modific\u0103ri la Codul de procedur\u0103 fiscal\u0103 \u00een domeniul e\u0219alon\u0103rilor la plat\u0103, care prev\u0103d astfel reformarea sistemului de e\u0219alon\u0103ri prin reducerea [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1306193,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[89],"tags":[173],"class_list":["post-1306192","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-romania","tag-suceavalive-ro"],"_links":{"self":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/1306192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1306192"}],"version-history":[{"count":0,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/1306192\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/media\/1306193"}],"wp:attachment":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1306192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1306192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1306192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}