{"id":1761929,"date":"2026-02-12T11:59:18","date_gmt":"2026-02-12T08:59:18","guid":{"rendered":"https:\/\/analyse.optim.biz\/?p=1761929"},"modified":"2026-02-12T11:59:18","modified_gmt":"2026-02-12T08:59:18","slug":"criteriile-pentru-declararea-inactivitatii-fiscale-au-ramas-neschimbate-in-privinta-mandatului","status":"publish","type":"post","link":"https:\/\/analyse.optim.biz\/?p=1761929","title":{"rendered":"Criteriile pentru declararea inactivit\u0103\u021bii fiscale au r\u0103mas neschimbate \u00een privin\u021ba mandatului"},"content":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/suceavalive.ro\/wp-content\/uploads\/2022\/02\/anaf-suceava.jpghttps:\/\/suceavalive.ro\/wp-content\/uploads\/2022\/02\/anaf-suceava.jpg&#8221;]<\/p>\n<article id=\"post-287176\" class=\"clearfix post-287176 post type-post status-publish format-standard has-post-thumbnail hentry category-comunicate\">\n<header id=\"cb-standard-featured\">\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\">Criteriile pentru declararea inactivit\u0103\u021bii fiscale au r\u0103mas neschimbate \u00een privin\u021ba mandatului administratorilor<\/h1>\n<div class=\"cb-byline cb-font-header\">\n<div class=\"cb-date cb-byline-element\"><time datetime=\"2026-02-12\">12 februarie 2026<\/time><\/div>\n<\/div>\n<p><\/span><\/div>\n<\/header>\n<section class=\"cb-entry-content entry-content clearfix\">\n<p><span><span>Pentru combaterea dezinform\u0103rii \u0219i clarificarea condi\u021biilor declar\u0103rii inactivit\u0103\u021bii fiscale a societ\u0103\u021bilor comerciale urmare expir\u0103rii mandatului administratorilor sau a unor modific\u0103ri legislative recente, Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) precizeaz\u0103 c\u0103 <\/span><b>au r\u0103mas neschimbate<\/b><span> criteriile pentru declararea inactivit\u0103\u021bii fiscale \u00een ceea ce prive\u0219te mandatul administratorilor.<\/span><\/span><\/p>\n<p><span><span>ANAF nu declar\u0103 contribuabili inactivi fiscal \u0219i nu transmite notific\u0103ri dac\u0103 mandatul administratorilor este stabilit pentru o durat\u0103 nelimitat\u0103. Evaluarea activit\u0103\u021bii fiscale a contribuabililor se realizeaz\u0103 exclusiv pe baza criteriilor stabilite prin <\/span><i><span>Codul de procedur\u0103 fiscal\u0103<\/span><\/i><span>.<\/span><\/span><\/p>\n<p><span>Stabilirea valabilit\u0103\u021bii mandatelor organelor statutare de conducere ale societ\u0103\u021bilor comerciale nu intr\u0103 \u00een atribu\u021biile legale ale Agen\u021biei. Aceasta \u0219i furnizarea de clarific\u0103ri privind durata mandatului administratorilor, prelungirea acestuia sau modificarea actelor constitutive \u021bin de legisla\u021bia societar\u0103 \u0219i intr\u0103 \u00een atribu\u021biile Oficiului Na\u021bional al Registrului Comer\u021bului (ONRC).<\/span><\/p>\n<p><span>Conform reglement\u0103rilor existente, o firm\u0103 mai poate poate fi declarat\u0103 inactiv\u0103 fiscal \u0219i \u00een urm\u0103toarele situa\u021bii:<\/span><\/p>\n<ul>\n<li><span>\u00eenc\u0103lcarea obliga\u021biilor declarative pentru o perioad\u0103 stabilit\u0103 de lege;<\/span><\/li>\n<li><span>sustragerea de la inspec\u021bia fiscal\u0103, prin declararea unor sedii fictive sau neidentificabile;<\/span><\/li>\n<li><span>\u00eenscrierea unor men\u021biuni privind inactivitatea temporar\u0103 \u00een Registrul Comer\u021bului;<\/span><\/li>\n<li><span>alte situa\u021bii prev\u0103zute expres de Codul de procedur\u0103 fiscal\u0103.<\/span><\/li>\n<\/ul>\n<p><span><span>Din 1 ianuarie 2026, firmele mai pot fi declarate inactive fiscal \u0219i dac\u0103 dep\u0103\u0219esc cu cinci luni termenul legal de depunere al situa\u021biile financiare anuale. Aceast\u0103 m\u0103sur\u0103 este prev\u0103zut\u0103 de modific\u0103ri aduse <\/span><i><span>Codului de procedur\u0103 fiscal\u0103<\/span><\/i><span> \u00een scopul \u00eembun\u0103t\u0103\u021birii disciplinei fiscale, a transparen\u021bei financiare \u0219i a reducerii fenomenului firmelor \u201dfantom\u0103\u201d, lipsite de activitate comercial\u0103 real\u0103 \u0219i folosite \u00een scopuri frauduloase<\/span><a href=\"https:\/\/docs.google.com\/document\/d\/17CCu0ckkxKiKPSoFstjP3VSQ691tgwI0\/edit#bookmark=id.v6bmn94pm5ct\" target=\"_blank\" rel=\"noopener\"><span>1<\/span><\/a><span>. Verificarea acestei situa\u021bii se realizeaz\u0103 \u00eencep\u00e2nd cu exerci\u021biul financiar raportat \u00een anul 2026.<\/span><\/span><\/p>\n<p><span><span>Este important de re\u021binut c\u0103 obliga\u021biile fiscale r\u0103m\u00e2n valabile chiar \u0219i \u00een caz de inactivitate fiscal\u0103. Declararea unei firme drept inactiv\u0103 fiscal nu suspend\u0103 obliga\u021biile fiscale. Contribuabilul are \u00een continuare obliga\u021bia declar\u0103rii \u0219i pl\u0103\u021bii impozitelor, taxelor \u0219i contribu\u021biilor sociale datorate \u0219i a respect\u0103rii procedurilor de administrare fiscal\u0103 (control fiscal, colectare <\/span><i><span>etc<\/span><\/i><span>).<\/span><\/span><\/p>\n<p><span>De asemenea, dac\u0103 firma este pl\u0103titoare de TVA, codul de TVA se anuleaz\u0103 la data comunic\u0103rii deciziei de inactivitate, iar TVA colectat\u0103 \u00een perioada inactivit\u0103\u021bii trebuie declarat\u0103 \u0219i pl\u0103tit\u0103, f\u0103r\u0103 drept de deducere. Inactivitatea fiscal\u0103 se \u00eenscrie \u00een cazierul fiscal al societ\u0103\u021bii \u0219i al reprezentan\u021bilor s\u0103i legali.<\/span><\/p>\n<p><span>Astfel, la criteriile fiscale anterioare aplicate de ANAF pentru declararea inactivit\u0103\u021bii a fost ad\u0103ugat\u0103 o singur\u0103 regul\u0103 nou\u0103 referitoare la dep\u0103\u0219irea termenului legal pentru depunerea situa\u021biilor financiare anuale.<\/span><\/p>\n<p><span><span>Pentru clarific\u0103ri referitoare la activitatea ANAF \u0219i prevederile legale incidente, at\u00e2t \u00een aceast\u0103 spe\u021b\u0103, c\u00e2t \u0219i \u00een orice alt\u0103 situa\u021bie cu specific fiscal, inspectorii ANAF r\u0103spund telefonic la num\u0103rul 031.403.91.60. de luni p\u00e2n\u0103 joi, \u00een intervalul 8.30 \u2013 16.30 \u0219i vineri \u00een intervalul 8.30 \u2013 14.00; de asemenea, inspectorii r\u0103spund \u0219i \u00een scris prin intermediul Formularului Unic de Contact disponibil non-stop la adresa: <\/span><a href=\"https:\/\/www.anaf.ro\/asistpublic\/\" target=\"_blank\" rel=\"noopener\"><span>https:\/\/www.anaf.ro\/asistpublic\/<\/span><\/a><span>.<\/span><\/span><\/p>\n<p><span><span>Alte \u00eentreb\u0103ri referitoare la situa\u021bii, care intr\u0103 \u00een atribu\u021biile legale ale Oficiului Na\u021bional al Registrului Comer\u021bului pot fi direc\u021bionate c\u0103tre punctele de contact publicate la adresa: <\/span><a href=\"https:\/\/www.onrc.ro\/index.php\/ro\/onrc-contact\" target=\"_blank\" rel=\"noopener\"><span>https:\/\/www.onrc.ro\/index.php\/ro\/onrc-contact<\/span><\/a><span> \u00a0\u00a0<\/span><\/span><\/p>\n<p><span>ANAF reafirm\u0103 importan\u021ba respect\u0103rii prevederilor fiscale \u0219i subliniaz\u0103 determinarea institu\u021biei \u00een combaterea evaziunii fiscale \u0219i \u00een asigurarea echit\u0103\u021bii fiscale pentru to\u021bi contribuabilii.<\/span><\/p>\n<p><span><a href=\"https:\/\/docs.google.com\/document\/d\/17CCu0ckkxKiKPSoFstjP3VSQ691tgwI0\/edit#bookmark=id.31i63dkst6v\" target=\"_blank\" rel=\"noopener\"><span>1<\/span><\/a><i><span>Legea nr.239\/2025 privind stabilirea unor m\u0103suri de redresare \u015fi eficientizare a resurselor publice \u015fi pentru modificarea \u015fi completarea unor acte normative, cu modific\u0103rile \u0219i complet\u0103rile ulterioare au fost completate reglement\u0103rile referitoare la inactivitatea fiscal\u0103, din Codul de procedur\u0103 fiscal\u0103.<\/span><\/i><\/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 On:<\/div>\n<div class=\"cb-twitter\"><a href=\"https:\/\/twitter.com\/share\" class=\"twitter-share-button\" data-dnt=\"true\" data-count=\"horizontal\">Tweet<\/a><\/div>\n<\/div>\n<div id=\"cb-previous-next-links\" class=\"cb-post-footer-block clearfix\">\n<div id=\"cb-previous-link\"><a href=\"https:\/\/suceavalive.ro\/consiliul-judetean-suceava-promoveaza-destinatia-bucovina-la-targul-de-turism-al-romaniei-editia-de-primavara-2026\/\" rel=\"prev\">Consiliul Jude\u021bean Suceava promoveaz\u0103 destina\u021bia Bucovina la T\u00e2rgul de Turism al Rom\u00e2niei \u2013 edi\u021bia de prim\u0103var\u0103 2026<\/a><\/div>\n<div id=\"cb-next-link\"><a href=\"https:\/\/suceavalive.ro\/consilierul-local-psd-vatra-moldovitei-anghel-stiblei-condamnat-la-3-ani-si-11-luni-de-inchisoare-cu-executare\/\" rel=\"next\">Consilierul local PSD Vatra Moldovi\u021bei Anghel \u0218tiblei, condamnat la 3 ani \u0219i 11 luni de \u00eenchisoare cu executare<\/a><\/div>\n<\/div>\n<div id=\"cb-author-box\" class=\"clearfix\">\n<h3 class=\"cb-block-title\">Despre autor<\/h3>\n<div class=\"cb-meta\">\n<div class=\"cb-info\">\n<div class=\"cb-author-title vcard\"><a href=\"https:\/\/suceavalive.ro\/author\/suceavalive\/\"><span class=\"fn\">SuceavaLive<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"cb-related-posts\" class=\"cb-related-posts-block cb-post-end-block clearfix\">\n<h3 class=\"cb-block-title\">Postari asemanatoare<\/h3>\n<ul>\n<li class=\"cb-style-overlay cb-grid-entry cb-related-post no-1\">\n<div class=\"cb-meta cb-article-meta\">\n<h4 class=\"h3 cb-post-title\"><a href=\"https:\/\/suceavalive.ro\/aproape-3-metri-cubi-de-lemn-confiscat-la-fratautii-vechi-din-cauza-ca-transportul-a-fost-descarcat-la-alta-adresa-decat-cea-din-aviz\/\">Aproape 3 metri cubi de lemn confiscat la Fr\u0103t\u0103u\u021bii Vechi, din cauz\u0103 c\u0103 transportul a fost desc\u0103rcat la alt\u0103 adres\u0103 dec\u00e2t cea din aviz<\/a><\/h4>\n<div class=\"cb-byline cb-font-header\">\n<div class=\"cb-date cb-byline-element\"><time datetime=\"2026-02-12\">12 februarie 2026<\/time><\/div>\n<\/div>\n<\/div>\n<\/li>\n<li class=\"cb-style-overlay cb-grid-entry cb-related-post no-2\">\n<div class=\"cb-meta cb-article-meta\">\n<h4 class=\"h3 cb-post-title\"><a href=\"https:\/\/suceavalive.ro\/suceveanca-cu-permisul-suspendat-depistata-in-trafic\/\">Suceveanc\u0103 cu permisul suspendat, depistat\u0103 \u00een trafic<\/a><\/h4>\n<div class=\"cb-byline cb-font-header\">\n<div class=\"cb-date cb-byline-element\"><time datetime=\"2026-02-12\">12 februarie 2026<\/time><\/div>\n<\/div>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/footer>\n<div 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\/criteriile-pentru-declararea-inactivitatii-fiscale-au-ramas-neschimbate-in-privinta-mandatului-administratorilor\/#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<section class=\"cb-entry-content entry-content clearfix\">\n<p><span><span>Pentru combaterea dezinform\u0103rii \u0219i clarificarea condi\u021biilor declar\u0103rii inactivit\u0103\u021bii fiscale a societ\u0103\u021bilor comerciale urmare expir\u0103rii mandatului administratorilor sau a unor modific\u0103ri legislative recente, Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) precizeaz\u0103 c\u0103 <\/span><b>au r\u0103mas neschimbate<\/b><span> criteriile pentru declararea inactivit\u0103\u021bii fiscale \u00een ceea ce prive\u0219te mandatul administratorilor.<\/span><\/span><\/p>\n<p><span><span>ANAF nu declar\u0103 contribuabili inactivi fiscal \u0219i nu transmite notific\u0103ri dac\u0103 mandatul administratorilor este stabilit pentru o durat\u0103 nelimitat\u0103. Evaluarea activit\u0103\u021bii fiscale a contribuabililor se realizeaz\u0103 exclusiv pe baza criteriilor stabilite prin <\/span><i><span>Codul de procedur\u0103 fiscal\u0103<\/span><\/i><span>.<\/span><\/span><\/p>\n<p><span>Stabilirea valabilit\u0103\u021bii mandatelor organelor statutare de conducere ale societ\u0103\u021bilor comerciale nu intr\u0103 \u00een atribu\u021biile legale ale Agen\u021biei. Aceasta \u0219i furnizarea de clarific\u0103ri privind durata mandatului administratorilor, prelungirea acestuia sau modificarea actelor constitutive \u021bin de legisla\u021bia societar\u0103 \u0219i intr\u0103 \u00een atribu\u021biile Oficiului Na\u021bional al Registrului Comer\u021bului (ONRC).<\/span><\/p>\n<p><span>Conform reglement\u0103rilor existente, o firm\u0103 mai poate poate fi declarat\u0103 inactiv\u0103 fiscal \u0219i \u00een urm\u0103toarele situa\u021bii:<\/span><\/p>\n<ul>\n<li><span>\u00eenc\u0103lcarea obliga\u021biilor declarative pentru o perioad\u0103 stabilit\u0103 de lege;<\/span><\/li>\n<li><span>sustragerea de la inspec\u021bia fiscal\u0103, prin declararea unor sedii fictive sau neidentificabile;<\/span><\/li>\n<li><span>\u00eenscrierea unor men\u021biuni privind inactivitatea temporar\u0103 \u00een Registrul Comer\u021bului;<\/span><\/li>\n<li><span>alte situa\u021bii prev\u0103zute expres de Codul de procedur\u0103 fiscal\u0103.<\/span><\/li>\n<\/ul>\n<p><span><span>Din 1 ianuarie 2026, firmele mai pot fi declarate inactive fiscal \u0219i dac\u0103 dep\u0103\u0219esc cu cinci luni termenul legal de depunere al situa\u021biile financiare anuale. Aceast\u0103 m\u0103sur\u0103 este prev\u0103zut\u0103 de modific\u0103ri aduse <\/span><i><span>Codului de procedur\u0103 fiscal\u0103<\/span><\/i><span> \u00een scopul \u00eembun\u0103t\u0103\u021birii disciplinei fiscale, a transparen\u021bei financiare \u0219i a reducerii fenomenului firmelor \u201dfantom\u0103\u201d, lipsite de activitate comercial\u0103 real\u0103 \u0219i folosite \u00een scopuri frauduloase<\/span><a href=\"https:\/\/docs.google.com\/document\/d\/17CCu0ckkxKiKPSoFstjP3VSQ691tgwI0\/edit#bookmark=id.v6bmn94pm5ct\" target=\"_blank\" rel=\"noopener\"><span>1<\/span><\/a><span>. Verificarea acestei situa\u021bii se realizeaz\u0103 \u00eencep\u00e2nd cu exerci\u021biul financiar raportat \u00een anul 2026.<\/span><\/span><\/p>\n<p><span><span>Este important de re\u021binut c\u0103 obliga\u021biile fiscale r\u0103m\u00e2n valabile chiar \u0219i \u00een caz de inactivitate fiscal\u0103. Declararea unei firme drept inactiv\u0103 fiscal nu suspend\u0103 obliga\u021biile fiscale. Contribuabilul are \u00een continuare obliga\u021bia declar\u0103rii \u0219i pl\u0103\u021bii impozitelor, taxelor \u0219i contribu\u021biilor sociale datorate \u0219i a respect\u0103rii procedurilor de administrare fiscal\u0103 (control fiscal, colectare <\/span><i><span>etc<\/span><\/i><span>).<\/span><\/span><\/p>\n<p><span>De asemenea, dac\u0103 firma este pl\u0103titoare de TVA, codul de TVA se anuleaz\u0103 la data comunic\u0103rii deciziei de inactivitate, iar TVA colectat\u0103 \u00een perioada inactivit\u0103\u021bii trebuie declarat\u0103 \u0219i pl\u0103tit\u0103, f\u0103r\u0103 drept de deducere. Inactivitatea fiscal\u0103 se \u00eenscrie \u00een cazierul fiscal al societ\u0103\u021bii \u0219i al reprezentan\u021bilor s\u0103i legali.<\/span><\/p>\n<p><span>Astfel, la criteriile fiscale anterioare aplicate de ANAF pentru declararea inactivit\u0103\u021bii a fost ad\u0103ugat\u0103 o singur\u0103 regul\u0103 nou\u0103 referitoare la dep\u0103\u0219irea termenului legal pentru depunerea situa\u021biilor financiare anuale.<\/span><\/p>\n<p><span><span>Pentru clarific\u0103ri referitoare la activitatea ANAF \u0219i prevederile legale incidente, at\u00e2t \u00een aceast\u0103 spe\u021b\u0103, c\u00e2t \u0219i \u00een orice alt\u0103 situa\u021bie cu specific fiscal, inspectorii ANAF r\u0103spund telefonic la num\u0103rul 031.403.91.60. de luni p\u00e2n\u0103 joi, \u00een intervalul 8.30 \u2013 16.30 \u0219i vineri \u00een intervalul 8.30 \u2013 14.00; de asemenea, inspectorii r\u0103spund \u0219i \u00een scris prin intermediul Formularului Unic de Contact disponibil non-stop la adresa: <\/span><a href=\"https:\/\/www.anaf.ro\/asistpublic\/\" target=\"_blank\" rel=\"noopener\"><span>https:\/\/www.anaf.ro\/asistpublic\/<\/span><\/a><span>.<\/span><\/span><\/p>\n<p><span><span>Alte \u00eentreb\u0103ri referitoare la situa\u021bii, care intr\u0103 \u00een atribu\u021biile legale ale Oficiului Na\u021bional al Registrului Comer\u021bului pot fi direc\u021bionate c\u0103tre punctele de contact publicate la adresa: <\/span><a href=\"https:\/\/www.onrc.ro\/index.php\/ro\/onrc-contact\" target=\"_blank\" rel=\"noopener\"><span>https:\/\/www.onrc.ro\/index.php\/ro\/onrc-contact<\/span><\/a><span> \u00a0\u00a0<\/span><\/span><\/p>\n<p><span>ANAF reafirm\u0103 importan\u021ba respect\u0103rii prevederilor fiscale \u0219i subliniaz\u0103 determinarea institu\u021biei \u00een combaterea evaziunii fiscale \u0219i \u00een asigurarea echit\u0103\u021bii fiscale pentru to\u021bi contribuabilii.<\/span><\/p>\n<p><span><a href=\"https:\/\/docs.google.com\/document\/d\/17CCu0ckkxKiKPSoFstjP3VSQ691tgwI0\/edit#bookmark=id.31i63dkst6v\" target=\"_blank\" rel=\"noopener\"><span>1<\/span><\/a><i><span>Legea nr.239\/2025 privind stabilirea unor m\u0103suri de redresare \u015fi eficientizare a resurselor publice \u015fi pentru modificarea \u015fi completarea unor acte normative, cu modific\u0103rile \u0219i complet\u0103rile ulterioare au fost completate reglement\u0103rile referitoare la inactivitatea fiscal\u0103, din Codul de procedur\u0103 fiscal\u0103.<\/span><\/i><\/span><\/p>\n<p>\u00a0<\/p>\n<\/section>\n<section class=\"cb-entry-content entry-content clearfix\">\n<p><span><span>Pentru combaterea dezinform\u0103rii \u0219i clarificarea condi\u021biilor declar\u0103rii inactivit\u0103\u021bii fiscale a societ\u0103\u021bilor comerciale urmare expir\u0103rii mandatului administratorilor sau a unor modific\u0103ri legislative recente, Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) precizeaz\u0103 c\u0103 <\/span><b>au r\u0103mas neschimbate<\/b><span> criteriile pentru declararea inactivit\u0103\u021bii fiscale \u00een ceea ce prive\u0219te mandatul administratorilor.<\/span><\/span><\/p>\n<p><span><span>ANAF nu declar\u0103 contribuabili inactivi fiscal \u0219i nu transmite notific\u0103ri dac\u0103 mandatul administratorilor este stabilit pentru o durat\u0103 nelimitat\u0103. Evaluarea activit\u0103\u021bii fiscale a contribuabililor se realizeaz\u0103 exclusiv pe baza criteriilor stabilite prin <\/span><i><span>Codul de procedur\u0103 fiscal\u0103<\/span><\/i><span>.<\/span><\/span><\/p>\n<p><span>Stabilirea valabilit\u0103\u021bii mandatelor organelor statutare de conducere ale societ\u0103\u021bilor comerciale nu intr\u0103 \u00een atribu\u021biile legale ale Agen\u021biei. Aceasta \u0219i furnizarea de clarific\u0103ri privind durata mandatului administratorilor, prelungirea acestuia sau modificarea actelor constitutive \u021bin de legisla\u021bia societar\u0103 \u0219i intr\u0103 \u00een atribu\u021biile Oficiului Na\u021bional al Registrului Comer\u021bului (ONRC).<\/span><\/p>\n<p><span>Conform reglement\u0103rilor existente, o firm\u0103 mai poate poate fi declarat\u0103 inactiv\u0103 fiscal \u0219i \u00een urm\u0103toarele situa\u021bii:<\/span><\/p>\n<ul>\n<li><span>\u00eenc\u0103lcarea obliga\u021biilor declarative pentru o perioad\u0103 stabilit\u0103 de lege;<\/span><\/li>\n<li><span>sustragerea de la inspec\u021bia fiscal\u0103, prin declararea unor sedii fictive sau neidentificabile;<\/span><\/li>\n<li><span>\u00eenscrierea unor men\u021biuni privind inactivitatea temporar\u0103 \u00een Registrul Comer\u021bului;<\/span><\/li>\n<li><span>alte situa\u021bii prev\u0103zute expres de Codul de procedur\u0103 fiscal\u0103.<\/span><\/li>\n<\/ul>\n<p><span><span>Din 1 ianuarie 2026, firmele mai pot fi declarate inactive fiscal \u0219i dac\u0103 dep\u0103\u0219esc cu cinci luni termenul legal de depunere al situa\u021biile financiare anuale. Aceast\u0103 m\u0103sur\u0103 este prev\u0103zut\u0103 de modific\u0103ri aduse <\/span><i><span>Codului de procedur\u0103 fiscal\u0103<\/span><\/i><span> \u00een scopul \u00eembun\u0103t\u0103\u021birii disciplinei fiscale, a transparen\u021bei financiare \u0219i a reducerii fenomenului firmelor \u201dfantom\u0103\u201d, lipsite de activitate comercial\u0103 real\u0103 \u0219i folosite \u00een scopuri frauduloase<\/span><a href=\"https:\/\/docs.google.com\/document\/d\/17CCu0ckkxKiKPSoFstjP3VSQ691tgwI0\/edit#bookmark=id.v6bmn94pm5ct\" target=\"_blank\" rel=\"noopener\"><span>1<\/span><\/a><span>. Verificarea acestei situa\u021bii se realizeaz\u0103 \u00eencep\u00e2nd cu exerci\u021biul financiar raportat \u00een anul 2026.<\/span><\/span><\/p>\n<p><span><span>Este important de re\u021binut c\u0103 obliga\u021biile fiscale r\u0103m\u00e2n valabile chiar \u0219i \u00een caz de inactivitate fiscal\u0103. Declararea unei firme drept inactiv\u0103 fiscal nu suspend\u0103 obliga\u021biile fiscale. Contribuabilul are \u00een continuare obliga\u021bia declar\u0103rii \u0219i pl\u0103\u021bii impozitelor, taxelor \u0219i contribu\u021biilor sociale datorate \u0219i a respect\u0103rii procedurilor de administrare fiscal\u0103 (control fiscal, colectare <\/span><i><span>etc<\/span><\/i><span>).<\/span><\/span><\/p>\n<p><span>De asemenea, dac\u0103 firma este pl\u0103titoare de TVA, codul de TVA se anuleaz\u0103 la data comunic\u0103rii deciziei de inactivitate, iar TVA colectat\u0103 \u00een perioada inactivit\u0103\u021bii trebuie declarat\u0103 \u0219i pl\u0103tit\u0103, f\u0103r\u0103 drept de deducere. Inactivitatea fiscal\u0103 se \u00eenscrie \u00een cazierul fiscal al societ\u0103\u021bii \u0219i al reprezentan\u021bilor s\u0103i legali.<\/span><\/p>\n<p><span>Astfel, la criteriile fiscale anterioare aplicate de ANAF pentru declararea inactivit\u0103\u021bii a fost ad\u0103ugat\u0103 o singur\u0103 regul\u0103 nou\u0103 referitoare la dep\u0103\u0219irea termenului legal pentru depunerea situa\u021biilor financiare anuale.<\/span><\/p>\n<p><span><span>Pentru clarific\u0103ri referitoare la activitatea ANAF \u0219i prevederile legale incidente, at\u00e2t \u00een aceast\u0103 spe\u021b\u0103, c\u00e2t \u0219i \u00een orice alt\u0103 situa\u021bie cu specific fiscal, inspectorii ANAF r\u0103spund telefonic la num\u0103rul 031.403.91.60. de luni p\u00e2n\u0103 joi, \u00een intervalul 8.30 \u2013 16.30 \u0219i vineri \u00een intervalul 8.30 \u2013 14.00; de asemenea, inspectorii r\u0103spund \u0219i \u00een scris prin intermediul Formularului Unic de Contact disponibil non-stop la adresa: <\/span><a href=\"https:\/\/www.anaf.ro\/asistpublic\/\" target=\"_blank\" rel=\"noopener\"><span>https:\/\/www.anaf.ro\/asistpublic\/<\/span><\/a><span>.<\/span><\/span><\/p>\n<p><span><span>Alte \u00eentreb\u0103ri referitoare la situa\u021bii, care intr\u0103 \u00een atribu\u021biile legale ale Oficiului Na\u021bional al Registrului Comer\u021bului pot fi direc\u021bionate c\u0103tre punctele de contact publicate la adresa: <\/span><a href=\"https:\/\/www.onrc.ro\/index.php\/ro\/onrc-contact\" target=\"_blank\" rel=\"noopener\"><span>https:\/\/www.onrc.ro\/index.php\/ro\/onrc-contact<\/span><\/a><span> \u00a0\u00a0<\/span><\/span><\/p>\n<p><span>ANAF reafirm\u0103 importan\u021ba respect\u0103rii prevederilor fiscale \u0219i subliniaz\u0103 determinarea institu\u021biei \u00een combaterea evaziunii fiscale \u0219i \u00een asigurarea echit\u0103\u021bii fiscale pentru to\u021bi contribuabilii.<\/span><\/p>\n<p><span><a href=\"https:\/\/docs.google.com\/document\/d\/17CCu0ckkxKiKPSoFstjP3VSQ691tgwI0\/edit#bookmark=id.31i63dkst6v\" target=\"_blank\" rel=\"noopener\"><span>1<\/span><\/a><i><span>Legea nr.239\/2025 privind stabilirea unor m\u0103suri de redresare \u015fi eficientizare a resurselor publice \u015fi pentru modificarea \u015fi completarea unor acte normative, cu modific\u0103rile \u0219i complet\u0103rile ulterioare au fost completate reglement\u0103rile referitoare la inactivitatea fiscal\u0103, din Codul de procedur\u0103 fiscal\u0103.<\/span><\/i><\/span><\/p>\n<p>\u00a0<\/p>\n<\/section>\n<p>[analyse_source url=&#8221;https:\/\/suceavalive.ro\/criteriile-pentru-declararea-inactivitatii-fiscale-au-ramas-neschimbate-in-privinta-mandatului-administratorilor\/&#8221;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/suceavalive.ro\/wp-content\/uploads\/2022\/02\/anaf-suceava.jpghttps:\/\/suceavalive.ro\/wp-content\/uploads\/2022\/02\/anaf-suceava.jpg&#8221;] Criteriile pentru declararea inactivit\u0103\u021bii fiscale au r\u0103mas neschimbate \u00een privin\u021ba mandatului administratorilor 12 februarie 2026 Pentru combaterea dezinform\u0103rii \u0219i clarificarea condi\u021biilor declar\u0103rii inactivit\u0103\u021bii fiscale a societ\u0103\u021bilor comerciale urmare expir\u0103rii mandatului administratorilor sau a unor modific\u0103ri legislative recente, Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) precizeaz\u0103 c\u0103 au r\u0103mas neschimbate criteriile pentru declararea inactivit\u0103\u021bii [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[89],"tags":[226,173],"class_list":["post-1761929","post","type-post","status-publish","format-standard","hentry","category-romania","tag-crawlmanager","tag-suceavalive-ro"],"_links":{"self":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/1761929","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=1761929"}],"version-history":[{"count":0,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/1761929\/revisions"}],"wp:attachment":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1761929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1761929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1761929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}