{"id":2103459,"date":"2026-08-18T14:36:54","date_gmt":"2026-08-18T11:36:54","guid":{"rendered":"https:\/\/analyse.optim.biz\/?p=2103459"},"modified":"2026-08-18T14:36:54","modified_gmt":"2026-08-18T11:36:54","slug":"expert-contabil-avertisment-privind-noile-criterii-anaf-pentru-rambursarea-tva-o-firma-noua-nu-este-prin","status":"publish","type":"post","link":"https:\/\/analyse.optim.biz\/?p=2103459","title":{"rendered":"Expert contabil, avertisment privind noile criterii ANAF pentru rambursarea TVA: \u201eO firm\u0103 nou\u0103 nu este, prin"},"content":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/08\/779001207_10215568420361407_3163140223779137759_n.jpg&#8221;]<\/p>\n<article class=\"page-content-single small single\">\n<div id=\"stiri-3034436404\" class=\"stiri-inainte-de-continut-14 stiri-entity-placement\"><a href=\"https:\/\/www.shoppingcitybuzau.ro\/\" aria-label=\"NEPI_Buzau_Card Colac_1274x158\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/08\/NEPI_Buzau_Card-Colac_1274x158.jpg\" alt width=\"1274\" height=\"158\"><\/a><\/div>\n<div id=\"stiri-2998587870\" class=\"stiri-inainte-de-continut-3 stiri-entity-placement\"><a href=\"https:\/\/buzau.21k.ro\/\" aria-label=\"900\u00d7200\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/07\/900x200.gif\" alt width=\"900\" height=\"200\"><\/a><\/div>\n<p class=\"wp-block-paragraph\"><strong>Noile criterii de risc propuse de ANAF pentru rambursarea TVA ar putea pune presiune tocmai pe firmele care investesc sau se afl\u0103 la \u00eenceput de drum. Elena Gurguiatu, expert contabil, consultant fiscal \u0219i membru fondator PACT.ro, avertizeaz\u0103 c\u0103 lupta \u00eempotriva fraudei este necesar\u0103, \u00eens\u0103 simpla \u00eendeplinire a unui criteriu nu ar trebui s\u0103 conduc\u0103 automat la un tratament fiscal mai restrictiv: \u201eAnaliza de risc trebuie s\u0103 r\u0103m\u00e2n\u0103 o analiz\u0103, nu o simpl\u0103 bif\u0103.\u201d<\/strong><\/p>\n<p class=\"wp-block-paragraph\">Procedura de rambursare a TVA ar putea suferi modific\u0103ri importante, dup\u0103 ce ANAF a propus introducerea unor noi criterii pentru identificarea contribuabililor care prezint\u0103 risc de rambursare necuvenit\u0103. M\u0103surile st\u00e2rnesc \u00eens\u0103 \u00eengrijor\u0103ri \u00een mediul fiscal \u0219i de afaceri, \u00een special \u00een privin\u021ba firmelor nou-\u00eenfiin\u021bate, a celor care fac investi\u021bii sau a societ\u0103\u021bilor care ajung s\u0103 fie evaluate inclusiv prin prisma situa\u021biei fiscale a furnizorilor lor.<\/p>\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/stiridinsursebuzau.ro\/solicitari-fara-temei-legal-prin-spv-contabilii-buzoieni-trag-un-semnal-de-alarma-legalitatea-nu-e-optionala-nici-pentru-contribuabili-nici-pentru-anaf\/\">Elena Gurguiatu<\/a>, expert contabil, consultant fiscal \u0219i membru fondator <a href=\"https:\/\/www.facebook.com\/p\/PACTro-Patronatul-Antreprenorilor-din-Contabilitate-%C8%99i-Taxe-100084658803830\/\" target=\"_blank\" rel=\"noopener\">PACT<\/a>, avertizeaz\u0103 c\u0103 lupta \u00eempotriva fraudei este necesar\u0103, \u00eens\u0103 criteriile de risc nu trebuie transformate \u00eentr-un mecanism automat care s\u0103 \u00eengreuneze rambursarea TVA pentru contribuabilii corec\u021bi.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>Combaterea fraudei este necesar\u0103. Dar analiza de risc trebuie s\u0103 r\u0103m\u00e2n\u0103 o analiz\u0103, nu o simpl\u0103 bif\u0103<\/strong>\u201d, <\/em>sus\u021bine Elena Gurguiatu.<\/p>\n<h3 class=\"wp-block-heading\">TVA de rambursat \u00eenseamn\u0103 lichiditate pentru firme<\/h3>\n<p class=\"wp-block-paragraph\">Modific\u0103rile vizeaz\u0103 procedura de solu\u021bionare a deconturilor cu sume negative de TVA cu op\u021biune de rambursare, reglementat\u0103 prin Ordinul pre\u0219edintelui ANAF nr. 352\/2022.<\/p>\n<p class=\"wp-block-paragraph\">Problema dep\u0103\u0219e\u0219te \u00eens\u0103 sfera strict contabil\u0103. Pentru numeroase societ\u0103\u021bi, recuperarea TVA reprezint\u0103 o component\u0103 important\u0103 a fluxului de numerar.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen aceast\u0103 situa\u021bie se pot afla firmele care realizeaz\u0103 investi\u021bii, exportatorii, societ\u0103\u021bile cu livr\u0103ri intracomunitare, anumite companii din agricultur\u0103, operatorii care desf\u0103\u0219oar\u0103 tranzac\u021bii supuse tax\u0103rii inverse sau firmele nou-\u00eenfiin\u021bate care achizi\u021bioneaz\u0103 utilaje \u0219i echipamente \u00eenainte de a genera venituri suficiente.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>TVA de rambursat nu este o cifr\u0103 dintr-un decont. Este cash-flow. Este posibilitatea de a pl\u0103ti furnizorii, salariile \u0219i investi\u021biile f\u0103r\u0103 a apela la finan\u021bare bancar\u0103<\/strong>\u201d<\/em>, explic\u0103 expertul contabil.<\/p>\n<h3 class=\"wp-block-heading\">14 situa\u021bii ar putea indica un risc pentru ANAF<\/h3>\n<p class=\"wp-block-paragraph\">Proiectul are \u00een vedere 14 situa\u021bii care pot fi luate \u00een calcul \u00een analiza riscului. Printre acestea se num\u0103r\u0103 existen\u021ba administratorilor sau asocia\u021bilor \u00een bazele de date de risc ale ANAF, antecedente \u00eenscrise \u00een cazierul fiscal, regulariz\u0103ri importante de TVA, cre\u0219terea semnificativ\u0103 a sumelor solicitate la rambursare sau corectarea frecvent\u0103 a deconturilor.<\/p>\n<p class=\"wp-block-paragraph\">Alte criterii privesc nedepunerea la termen a unor declara\u021bii fiscale, procedurile de prevenire a insolven\u021bei, insolvabilitatea ori faptul c\u0103 societatea are o vechime mai mic\u0103 de \u0219ase luni.<\/p>\n<p class=\"wp-block-paragraph\">ANAF urm\u0103re\u0219te, de asemenea, eventualele diferen\u021be dintre informa\u021biile din e-Factura, aparatele de marcat \u0219i TVA declarat\u0103, precum \u0219i situa\u021biile \u00een care TVA dedus\u0103 este semnificativ mai mare dec\u00e2t cea rezultat\u0103 din facturile raportate de furnizori.<\/p>\n<p class=\"wp-block-paragraph\">Unul dintre cele mai sensibile criterii prive\u0219te chiar furnizorii contribuabilului: riscul poate fi influen\u021bat de existen\u021ba unor furnizori importan\u021bi cu declara\u021bii nedepuse, obliga\u021bii fiscale restante, insolven\u021b\u0103, afiliere sau vechime redus\u0103.<\/p>\n<h3 class=\"wp-block-heading\"><em>\u201eO firm\u0103 nou\u0103 nu este, prin defini\u021bie, o firm\u0103 cu risc\u201d<\/em><\/h3>\n<p class=\"wp-block-paragraph\">Elena Gurguiatu consider\u0103 c\u0103 nu toate cele 14 criterii pot fi tratate \u00een acela\u0219i mod. Cele mai mari rezerve privesc criteriile referitoare la regulariz\u0103rile TVA, cre\u0219terea sumelor solicitate, corectarea erorilor \u0219i vechimea firmei.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen cazul unei societ\u0103\u021bi cu o vechime mai mic\u0103 de \u0219ase luni, simpla existen\u021b\u0103 recent\u0103 pe pia\u021b\u0103 nu ar trebui s\u0103 determine automat un tratament fiscal mai restrictiv.<\/p>\n<p class=\"wp-block-paragraph\">Din contr\u0103, \u00eenceputul activit\u0103\u021bii este perioada \u00een care o companie poate efectua cele mai mari investi\u021bii: cump\u0103r\u0103 utilaje, echipamente, amenajeaz\u0103 spa\u021bii \u0219i achizi\u021bioneaz\u0103 servicii, acumul\u00e2nd TVA deductibil\u0103 \u00eenainte de a ajunge la un nivel suficient al veniturilor.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>O investi\u021bie nu este fraud\u0103. O firm\u0103 nou\u0103 nu este, prin defini\u021bie, o firm\u0103 cu risc. O regularizare impus\u0103 de Codul fiscal nu este o neregul\u0103<\/strong>\u201d<\/em>, subliniaz\u0103 expertul contabil.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen analiza sa, Gurguiatu invoc\u0103 \u0219i jurispruden\u021ba Cur\u021bii de Justi\u021bie a Uniunii Europene, inclusiv cauzele <em>Mednis<\/em> \u0219i <em>Sosnowska<\/em>, din perspectiva principiilor neutralit\u0103\u021bii TVA \u0219i propor\u021bionalit\u0103\u021bii m\u0103surilor aplicate contribuabililor.<\/p>\n<h3 class=\"wp-block-heading\">Cre\u0219terea TVA solicitat\u0103 poate avea explica\u021bii economice normale<\/h3>\n<p class=\"wp-block-paragraph\">Un alt criteriu contestat este cre\u0219terea semnificativ\u0103 a sumei solicitate la rambursare fa\u021b\u0103 de perioadele anterioare.<\/p>\n<p class=\"wp-block-paragraph\">O asemenea cre\u0219tere poate avea \u00eens\u0103 explica\u021bii economice perfect legitime: achizi\u021bia unor utilaje, construirea sau amenajarea unei hale, dezvoltarea activit\u0103\u021bii ori cre\u0219terea exporturilor \u0219i a livr\u0103rilor intracomunitare.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen opinia expertului, o varia\u021bie important\u0103 poate determina ANAF s\u0103 solicite explica\u021bii suplimentare, dar nu ar trebui s\u0103 reprezinte, singur\u0103, dovada unui risc fiscal.<\/p>\n<p class=\"wp-block-paragraph\">Aceea\u0219i abordare ar trebui aplicat\u0103 \u0219i corect\u0103rii erorilor materiale. Faptul c\u0103 legisla\u021bia permite contribuabilului s\u0103 corecteze anumite erori trebuie s\u0103 \u00eensemne c\u0103 mecanismul poate fi folosit f\u0103r\u0103 ca simpla utilizare a acestuia s\u0103 genereze automat suspiciuni.<\/p>\n<h3 class=\"wp-block-heading\">C\u00e2t de mult poate fi tras\u0103 la r\u0103spundere o firm\u0103 pentru furnizorii s\u0103i?<\/h3>\n<p class=\"wp-block-paragraph\">O problem\u0103 \u0219i mai delicat\u0103 apare \u00een cazul criteriilor 13 \u0219i 14, care implic\u0103 situa\u021bia furnizorilor.<\/p>\n<p class=\"wp-block-paragraph\">Expertul contabil atrage aten\u021bia c\u0103 beneficiarul unei facturi nu controleaz\u0103 \u00een totalitate modul \u00een care furnizorul \u00ee\u0219i declar\u0103 \u0219i \u00ee\u0219i achit\u0103 obliga\u021biile c\u0103tre stat.<\/p>\n<p class=\"wp-block-paragraph\">O companie poate verifica informa\u021biile publice despre partenerii s\u0103i comerciali, \u00eens\u0103 nu are acces la toate datele de\u021binute de ANAF \u0219i, \u00een mod evident, nu poate efectua propriul control fiscal asupra furnizorului.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>Problema fiscal\u0103 a unui furnizor nu demonstreaz\u0103, singur\u0103, o conduit\u0103 necorespunz\u0103toare a beneficiarului<\/strong>\u201d<\/em>, arat\u0103 Elena Gurguiatu.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen acest context sunt amintite hot\u0103r\u00e2ri importante ale CJUE, precum cauzele conexate <em>Mahag\u00e9ben \u0219i D\u00e1vid<\/em>, <em>Kittel \u0219i Recolta Recycling<\/em> sau cauza rom\u00e2neasc\u0103 <em>Paper Consult<\/em>, care au analizat, \u00een contexte privind dreptul de deducere, limitele responsabilit\u0103\u021bii beneficiarului pentru comportamentul fiscal al furnizorului.<\/p>\n<p class=\"wp-block-paragraph\">Gurguiatu subliniaz\u0103 \u00eens\u0103 c\u0103 aceste spe\u021be nu vizeaz\u0103 direct actualul proiect ANAF privind analiza de risc la rambursarea TVA, ci ofer\u0103 principii relevante care ar trebui avute \u00een vedere.<\/p>\n<h3 class=\"wp-block-heading\">Expert contabil: Unele criterii trebuie modificate \u00eenainte de adoptare<\/h3>\n<p class=\"wp-block-paragraph\">\u00cen urma analizei celor 14 situa\u021bii propuse, Elena Gurguiatu consider\u0103 c\u0103 <strong>regularizarea TVA, cre\u0219terea sumei solicitate, corectarea erorilor \u0219i vechimea mai mic\u0103 de \u0219ase luni nu ar trebui s\u0103 poat\u0103 declan\u0219a, luate separat, inspec\u021bia fiscal\u0103 anticipat\u0103<\/strong>.<\/p>\n<p class=\"wp-block-paragraph\">Totodat\u0103, criteriul privind situa\u021bia fiscal\u0103 a furnizorilor ar trebui reformulat substan\u021bial, astfel \u00eenc\u00e2t problemele unui partener comercial s\u0103 reprezinte un element de analiz\u0103, nu o consecin\u021b\u0103 automat\u0103 pentru firma care solicit\u0103 rambursarea.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen ceea ce prive\u0219te diferen\u021bele identificate prin e-Factura \u0219i alte sisteme informatice, expertul solicit\u0103 stabilirea unor parametri clari. Termeni precum \u201ediferen\u021b\u0103 semnificativ\u0103\u201d trebuie defini\u021bi suficient de precis pentru ca firmele s\u0103 poat\u0103 anticipa modul \u00een care vor fi evaluate.<\/p>\n<p class=\"wp-block-paragraph\">Contribuabilului ar trebui, de asemenea, s\u0103 i se ofere posibilitatea de a explica eventualele neconcordan\u021be \u00eenainte ca acestea s\u0103 conduc\u0103 la m\u0103suri procedurale mai severe.<\/p>\n<h3 class=\"wp-block-heading\"><em>\u201eAnaliza de risc trebuie s\u0103 r\u0103m\u00e2n\u0103 o analiz\u0103\u201d<\/em><\/h3>\n<p class=\"wp-block-paragraph\">\u00cen opinia Elenei Gurguiatu, ANAF trebuie s\u0103 dispun\u0103 de instrumentele necesare pentru identificarea \u0219i combaterea fraudelor \u00een materie de TVA, \u00eens\u0103 acestea trebuie construite astfel \u00eenc\u00e2t contribuabilii corec\u021bi s\u0103 nu suporte consecin\u021be dispropor\u021bionate.<\/p>\n<p class=\"wp-block-paragraph\">Miza este cu at\u00e2t mai mare cu c\u00e2t \u00eent\u00e2rzierea unei ramburs\u0103ri poate obliga o societate s\u0103 contracteze finan\u021b\u0103ri bancare pentru a acoperi temporar banii pe care \u00eei are de recuperat.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>Pentru firme, TVA de rambursat \u00eenseamn\u0103 lichiditate. Uneori \u00eenseamn\u0103 evitarea unei finan\u021b\u0103ri bancare contractate doar pentru a acoperi temporar o crean\u021b\u0103 fiscal\u0103. De aceea cred c\u0103 orice extindere a criteriilor de risc trebuie s\u0103 respecte trei lucruri: claritate, propor\u021bionalitate \u0219i analiz\u0103 individual\u0103<\/strong>\u201d,<\/em> afirm\u0103 Elena Gurguiatu.<\/p>\n<p class=\"wp-block-paragraph\">Concluzia expertului contabil este c\u0103 lupta \u00eempotriva fraudei fiscale nu trebuie transformat\u0103 \u00eentr-un sistem \u00een care simpla \u00eendeplinire a unui criteriu atrage automat suspiciunea asupra contribuabilului.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>Altfel, risc\u0103m ca mecanismul creat pentru identificarea fraudei s\u0103 afecteze tocmai contribuabilii care \u0219i-au desf\u0103\u0219urat activitatea corect. Analiza de risc trebuie s\u0103 r\u0103m\u00e2n\u0103 o analiz\u0103. Nu o simpl\u0103 bif\u0103<\/strong>\u201d<\/em>, concluzioneaz\u0103 Elena Gurguiatu.<strong><\/p>\n<p><\/strong><\/p>\n<div class=\"post-views content-post post-48441 entry-meta load-static\" data-pvc-type=\"post\" data-pvc-id=\"48441\"><span class=\"post-views-label\">Vizualiz\u0103ri \u0219tire:<\/span><span class=\"post-views-count\">728<\/span><\/div>\n<div id=\"stiri-2972738912\" class=\"stiri-dupa-continut-2 stiri-entity-placement\"><a href=\"https:\/\/rapidservicebuzau.ro\/\" aria-label=\"RAPID SUPER SERVICE\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-10-feb.-2026-22_24_01.png\" alt width=\"1536\" height=\"1024\"><\/a><\/div>\n<div id=\"stiri-164614266\" class=\"stiri-dupa-continut_2 stiri-entity-placement\"><a href=\"https:\/\/www.facebook.com\/profile.php?id=61564932526740\" aria-label=\"Glamour Pizza &quot;la patrat&quot;\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-10-feb.-2026-21_57_13.png\" alt=\"Glamour Pizza &quot;la patrat&quot;\" width=\"1536\" height=\"1024\"><\/a><\/div>\n<div id=\"stiri-2873214090\" class=\"stiri-dupa-continut_3 stiri-entity-placement\"><a href=\"https:\/\/www.facebook.com\/profile.php?id=61573613380169&amp;locale=ro_RO\" aria-label=\"ChatGPT Image 10 feb. 2026, 22_10_50\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-10-feb.-2026-22_10_50.png\" alt width=\"1536\" height=\"1024\"><\/a><\/div>\n<div id=\"stiri-1783483161\" class=\"stiri-dupa-continut_4 stiri-entity-placement\"><a href=\"https:\/\/www.facebook.com\/profile.php?id=100077377992379\" aria-label=\"1536 cu 1024 pixeli\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-20-feb.-2026-14_05_15.png\" alt=\"1536 cu 1024 pixeli\" width=\"1536\" height=\"1024\"><\/a><\/div>\n<div id=\"stiri-560060434\" class=\"stiri-dupa-continut_5 stiri-entity-placement\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-10-feb.-2026-23_00_56.png\" alt=\"piese tractoare\" width=\"1536\" height=\"1024\"><\/div>\n<nav class=\"navigation post-navigation\" aria-label=\"Articole\">\n<h2 class=\"screen-reader-text\">Navigare \u00een articole<\/h2>\n<div class=\"nav-links\">\n<div class=\"nav-previous\"><a href=\"https:\/\/stiridinsursebuzau.ro\/prefectul-pnl-leonard-dimian-declaratii-elogioase-despre-marcel-ciolacu-este-supracalificat-pentru-functia-pe-care-o-are\/\" rel=\"prev\">Prefectul PNL Leonard Dimian, declara\u021bii elogioase despre Marcel Ciolacu: \u201eEste supracalificat pentru func\u021bia pe care o are\u201d <\/a><\/div>\n<div class=\"nav-next\"><a href=\"https:\/\/stiridinsursebuzau.ro\/la-7-ani-de-la-cazul-romancei-sechestrate-in-spania-florinel-ion-rupe-tacerea-si-povesteste-noaptea-in-care-spune-ca-a-trecut-peste-sefi-pentru-a-salva-o-femeie\/\" rel=\"next\"> La 7 ani de la cazul rom\u00e2ncei sechestrate \u00een Spania. Florinel Ion rupe t\u0103cerea \u0219i poveste\u0219te noaptea \u00een care spune c\u0103 a trecut peste \u0219efi pentru a salva o femeie<\/a><\/div>\n<\/div>\n<\/nav>\n<\/article>\n<article class=\"page-content-single small single\">\n<div id=\"stiri-3034436404\" class=\"stiri-inainte-de-continut-14 stiri-entity-placement\"><a href=\"https:\/\/www.shoppingcitybuzau.ro\/\" aria-label=\"NEPI_Buzau_Card Colac_1274x158\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/08\/NEPI_Buzau_Card-Colac_1274x158.jpg\" alt width=\"1274\" height=\"158\"><\/a><\/div>\n<div id=\"stiri-2998587870\" class=\"stiri-inainte-de-continut-3 stiri-entity-placement\"><a href=\"https:\/\/buzau.21k.ro\/\" aria-label=\"900\u00d7200\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/07\/900x200.gif\" alt width=\"900\" height=\"200\"><\/a><\/div>\n<p class=\"wp-block-paragraph\"><strong>Noile criterii de risc propuse de ANAF pentru rambursarea TVA ar putea pune presiune tocmai pe firmele care investesc sau se afl\u0103 la \u00eenceput de drum. Elena Gurguiatu, expert contabil, consultant fiscal \u0219i membru fondator PACT.ro, avertizeaz\u0103 c\u0103 lupta \u00eempotriva fraudei este necesar\u0103, \u00eens\u0103 simpla \u00eendeplinire a unui criteriu nu ar trebui s\u0103 conduc\u0103 automat la un tratament fiscal mai restrictiv: \u201eAnaliza de risc trebuie s\u0103 r\u0103m\u00e2n\u0103 o analiz\u0103, nu o simpl\u0103 bif\u0103.\u201d<\/strong><\/p>\n<p class=\"wp-block-paragraph\">Procedura de rambursare a TVA ar putea suferi modific\u0103ri importante, dup\u0103 ce ANAF a propus introducerea unor noi criterii pentru identificarea contribuabililor care prezint\u0103 risc de rambursare necuvenit\u0103. M\u0103surile st\u00e2rnesc \u00eens\u0103 \u00eengrijor\u0103ri \u00een mediul fiscal \u0219i de afaceri, \u00een special \u00een privin\u021ba firmelor nou-\u00eenfiin\u021bate, a celor care fac investi\u021bii sau a societ\u0103\u021bilor care ajung s\u0103 fie evaluate inclusiv prin prisma situa\u021biei fiscale a furnizorilor lor.<\/p>\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/stiridinsursebuzau.ro\/solicitari-fara-temei-legal-prin-spv-contabilii-buzoieni-trag-un-semnal-de-alarma-legalitatea-nu-e-optionala-nici-pentru-contribuabili-nici-pentru-anaf\/\">Elena Gurguiatu<\/a>, expert contabil, consultant fiscal \u0219i membru fondator <a href=\"https:\/\/www.facebook.com\/p\/PACTro-Patronatul-Antreprenorilor-din-Contabilitate-%C8%99i-Taxe-100084658803830\/\" target=\"_blank\" rel=\"noopener\">PACT<\/a>, avertizeaz\u0103 c\u0103 lupta \u00eempotriva fraudei este necesar\u0103, \u00eens\u0103 criteriile de risc nu trebuie transformate \u00eentr-un mecanism automat care s\u0103 \u00eengreuneze rambursarea TVA pentru contribuabilii corec\u021bi.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>Combaterea fraudei este necesar\u0103. Dar analiza de risc trebuie s\u0103 r\u0103m\u00e2n\u0103 o analiz\u0103, nu o simpl\u0103 bif\u0103<\/strong>\u201d, <\/em>sus\u021bine Elena Gurguiatu.<\/p>\n<h3 class=\"wp-block-heading\">TVA de rambursat \u00eenseamn\u0103 lichiditate pentru firme<\/h3>\n<p class=\"wp-block-paragraph\">Modific\u0103rile vizeaz\u0103 procedura de solu\u021bionare a deconturilor cu sume negative de TVA cu op\u021biune de rambursare, reglementat\u0103 prin Ordinul pre\u0219edintelui ANAF nr. 352\/2022.<\/p>\n<p class=\"wp-block-paragraph\">Problema dep\u0103\u0219e\u0219te \u00eens\u0103 sfera strict contabil\u0103. Pentru numeroase societ\u0103\u021bi, recuperarea TVA reprezint\u0103 o component\u0103 important\u0103 a fluxului de numerar.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen aceast\u0103 situa\u021bie se pot afla firmele care realizeaz\u0103 investi\u021bii, exportatorii, societ\u0103\u021bile cu livr\u0103ri intracomunitare, anumite companii din agricultur\u0103, operatorii care desf\u0103\u0219oar\u0103 tranzac\u021bii supuse tax\u0103rii inverse sau firmele nou-\u00eenfiin\u021bate care achizi\u021bioneaz\u0103 utilaje \u0219i echipamente \u00eenainte de a genera venituri suficiente.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>TVA de rambursat nu este o cifr\u0103 dintr-un decont. Este cash-flow. Este posibilitatea de a pl\u0103ti furnizorii, salariile \u0219i investi\u021biile f\u0103r\u0103 a apela la finan\u021bare bancar\u0103<\/strong>\u201d<\/em>, explic\u0103 expertul contabil.<\/p>\n<h3 class=\"wp-block-heading\">14 situa\u021bii ar putea indica un risc pentru ANAF<\/h3>\n<p class=\"wp-block-paragraph\">Proiectul are \u00een vedere 14 situa\u021bii care pot fi luate \u00een calcul \u00een analiza riscului. Printre acestea se num\u0103r\u0103 existen\u021ba administratorilor sau asocia\u021bilor \u00een bazele de date de risc ale ANAF, antecedente \u00eenscrise \u00een cazierul fiscal, regulariz\u0103ri importante de TVA, cre\u0219terea semnificativ\u0103 a sumelor solicitate la rambursare sau corectarea frecvent\u0103 a deconturilor.<\/p>\n<p class=\"wp-block-paragraph\">Alte criterii privesc nedepunerea la termen a unor declara\u021bii fiscale, procedurile de prevenire a insolven\u021bei, insolvabilitatea ori faptul c\u0103 societatea are o vechime mai mic\u0103 de \u0219ase luni.<\/p>\n<p class=\"wp-block-paragraph\">ANAF urm\u0103re\u0219te, de asemenea, eventualele diferen\u021be dintre informa\u021biile din e-Factura, aparatele de marcat \u0219i TVA declarat\u0103, precum \u0219i situa\u021biile \u00een care TVA dedus\u0103 este semnificativ mai mare dec\u00e2t cea rezultat\u0103 din facturile raportate de furnizori.<\/p>\n<p class=\"wp-block-paragraph\">Unul dintre cele mai sensibile criterii prive\u0219te chiar furnizorii contribuabilului: riscul poate fi influen\u021bat de existen\u021ba unor furnizori importan\u021bi cu declara\u021bii nedepuse, obliga\u021bii fiscale restante, insolven\u021b\u0103, afiliere sau vechime redus\u0103.<\/p>\n<h3 class=\"wp-block-heading\"><em>\u201eO firm\u0103 nou\u0103 nu este, prin defini\u021bie, o firm\u0103 cu risc\u201d<\/em><\/h3>\n<p class=\"wp-block-paragraph\">Elena Gurguiatu consider\u0103 c\u0103 nu toate cele 14 criterii pot fi tratate \u00een acela\u0219i mod. Cele mai mari rezerve privesc criteriile referitoare la regulariz\u0103rile TVA, cre\u0219terea sumelor solicitate, corectarea erorilor \u0219i vechimea firmei.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen cazul unei societ\u0103\u021bi cu o vechime mai mic\u0103 de \u0219ase luni, simpla existen\u021b\u0103 recent\u0103 pe pia\u021b\u0103 nu ar trebui s\u0103 determine automat un tratament fiscal mai restrictiv.<\/p>\n<p class=\"wp-block-paragraph\">Din contr\u0103, \u00eenceputul activit\u0103\u021bii este perioada \u00een care o companie poate efectua cele mai mari investi\u021bii: cump\u0103r\u0103 utilaje, echipamente, amenajeaz\u0103 spa\u021bii \u0219i achizi\u021bioneaz\u0103 servicii, acumul\u00e2nd TVA deductibil\u0103 \u00eenainte de a ajunge la un nivel suficient al veniturilor.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>O investi\u021bie nu este fraud\u0103. O firm\u0103 nou\u0103 nu este, prin defini\u021bie, o firm\u0103 cu risc. O regularizare impus\u0103 de Codul fiscal nu este o neregul\u0103<\/strong>\u201d<\/em>, subliniaz\u0103 expertul contabil.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen analiza sa, Gurguiatu invoc\u0103 \u0219i jurispruden\u021ba Cur\u021bii de Justi\u021bie a Uniunii Europene, inclusiv cauzele <em>Mednis<\/em> \u0219i <em>Sosnowska<\/em>, din perspectiva principiilor neutralit\u0103\u021bii TVA \u0219i propor\u021bionalit\u0103\u021bii m\u0103surilor aplicate contribuabililor.<\/p>\n<h3 class=\"wp-block-heading\">Cre\u0219terea TVA solicitat\u0103 poate avea explica\u021bii economice normale<\/h3>\n<p class=\"wp-block-paragraph\">Un alt criteriu contestat este cre\u0219terea semnificativ\u0103 a sumei solicitate la rambursare fa\u021b\u0103 de perioadele anterioare.<\/p>\n<p class=\"wp-block-paragraph\">O asemenea cre\u0219tere poate avea \u00eens\u0103 explica\u021bii economice perfect legitime: achizi\u021bia unor utilaje, construirea sau amenajarea unei hale, dezvoltarea activit\u0103\u021bii ori cre\u0219terea exporturilor \u0219i a livr\u0103rilor intracomunitare.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen opinia expertului, o varia\u021bie important\u0103 poate determina ANAF s\u0103 solicite explica\u021bii suplimentare, dar nu ar trebui s\u0103 reprezinte, singur\u0103, dovada unui risc fiscal.<\/p>\n<p class=\"wp-block-paragraph\">Aceea\u0219i abordare ar trebui aplicat\u0103 \u0219i corect\u0103rii erorilor materiale. Faptul c\u0103 legisla\u021bia permite contribuabilului s\u0103 corecteze anumite erori trebuie s\u0103 \u00eensemne c\u0103 mecanismul poate fi folosit f\u0103r\u0103 ca simpla utilizare a acestuia s\u0103 genereze automat suspiciuni.<\/p>\n<h3 class=\"wp-block-heading\">C\u00e2t de mult poate fi tras\u0103 la r\u0103spundere o firm\u0103 pentru furnizorii s\u0103i?<\/h3>\n<p class=\"wp-block-paragraph\">O problem\u0103 \u0219i mai delicat\u0103 apare \u00een cazul criteriilor 13 \u0219i 14, care implic\u0103 situa\u021bia furnizorilor.<\/p>\n<p class=\"wp-block-paragraph\">Expertul contabil atrage aten\u021bia c\u0103 beneficiarul unei facturi nu controleaz\u0103 \u00een totalitate modul \u00een care furnizorul \u00ee\u0219i declar\u0103 \u0219i \u00ee\u0219i achit\u0103 obliga\u021biile c\u0103tre stat.<\/p>\n<p class=\"wp-block-paragraph\">O companie poate verifica informa\u021biile publice despre partenerii s\u0103i comerciali, \u00eens\u0103 nu are acces la toate datele de\u021binute de ANAF \u0219i, \u00een mod evident, nu poate efectua propriul control fiscal asupra furnizorului.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>Problema fiscal\u0103 a unui furnizor nu demonstreaz\u0103, singur\u0103, o conduit\u0103 necorespunz\u0103toare a beneficiarului<\/strong>\u201d<\/em>, arat\u0103 Elena Gurguiatu.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen acest context sunt amintite hot\u0103r\u00e2ri importante ale CJUE, precum cauzele conexate <em>Mahag\u00e9ben \u0219i D\u00e1vid<\/em>, <em>Kittel \u0219i Recolta Recycling<\/em> sau cauza rom\u00e2neasc\u0103 <em>Paper Consult<\/em>, care au analizat, \u00een contexte privind dreptul de deducere, limitele responsabilit\u0103\u021bii beneficiarului pentru comportamentul fiscal al furnizorului.<\/p>\n<p class=\"wp-block-paragraph\">Gurguiatu subliniaz\u0103 \u00eens\u0103 c\u0103 aceste spe\u021be nu vizeaz\u0103 direct actualul proiect ANAF privind analiza de risc la rambursarea TVA, ci ofer\u0103 principii relevante care ar trebui avute \u00een vedere.<\/p>\n<h3 class=\"wp-block-heading\">Expert contabil: Unele criterii trebuie modificate \u00eenainte de adoptare<\/h3>\n<p class=\"wp-block-paragraph\">\u00cen urma analizei celor 14 situa\u021bii propuse, Elena Gurguiatu consider\u0103 c\u0103 <strong>regularizarea TVA, cre\u0219terea sumei solicitate, corectarea erorilor \u0219i vechimea mai mic\u0103 de \u0219ase luni nu ar trebui s\u0103 poat\u0103 declan\u0219a, luate separat, inspec\u021bia fiscal\u0103 anticipat\u0103<\/strong>.<\/p>\n<p class=\"wp-block-paragraph\">Totodat\u0103, criteriul privind situa\u021bia fiscal\u0103 a furnizorilor ar trebui reformulat substan\u021bial, astfel \u00eenc\u00e2t problemele unui partener comercial s\u0103 reprezinte un element de analiz\u0103, nu o consecin\u021b\u0103 automat\u0103 pentru firma care solicit\u0103 rambursarea.<\/p>\n<p class=\"wp-block-paragraph\">\u00cen ceea ce prive\u0219te diferen\u021bele identificate prin e-Factura \u0219i alte sisteme informatice, expertul solicit\u0103 stabilirea unor parametri clari. Termeni precum \u201ediferen\u021b\u0103 semnificativ\u0103\u201d trebuie defini\u021bi suficient de precis pentru ca firmele s\u0103 poat\u0103 anticipa modul \u00een care vor fi evaluate.<\/p>\n<p class=\"wp-block-paragraph\">Contribuabilului ar trebui, de asemenea, s\u0103 i se ofere posibilitatea de a explica eventualele neconcordan\u021be \u00eenainte ca acestea s\u0103 conduc\u0103 la m\u0103suri procedurale mai severe.<\/p>\n<h3 class=\"wp-block-heading\"><em>\u201eAnaliza de risc trebuie s\u0103 r\u0103m\u00e2n\u0103 o analiz\u0103\u201d<\/em><\/h3>\n<p class=\"wp-block-paragraph\">\u00cen opinia Elenei Gurguiatu, ANAF trebuie s\u0103 dispun\u0103 de instrumentele necesare pentru identificarea \u0219i combaterea fraudelor \u00een materie de TVA, \u00eens\u0103 acestea trebuie construite astfel \u00eenc\u00e2t contribuabilii corec\u021bi s\u0103 nu suporte consecin\u021be dispropor\u021bionate.<\/p>\n<p class=\"wp-block-paragraph\">Miza este cu at\u00e2t mai mare cu c\u00e2t \u00eent\u00e2rzierea unei ramburs\u0103ri poate obliga o societate s\u0103 contracteze finan\u021b\u0103ri bancare pentru a acoperi temporar banii pe care \u00eei are de recuperat.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>Pentru firme, TVA de rambursat \u00eenseamn\u0103 lichiditate. Uneori \u00eenseamn\u0103 evitarea unei finan\u021b\u0103ri bancare contractate doar pentru a acoperi temporar o crean\u021b\u0103 fiscal\u0103. De aceea cred c\u0103 orice extindere a criteriilor de risc trebuie s\u0103 respecte trei lucruri: claritate, propor\u021bionalitate \u0219i analiz\u0103 individual\u0103<\/strong>\u201d,<\/em> afirm\u0103 Elena Gurguiatu.<\/p>\n<p class=\"wp-block-paragraph\">Concluzia expertului contabil este c\u0103 lupta \u00eempotriva fraudei fiscale nu trebuie transformat\u0103 \u00eentr-un sistem \u00een care simpla \u00eendeplinire a unui criteriu atrage automat suspiciunea asupra contribuabilului.<\/p>\n<p class=\"wp-block-paragraph\"><em>\u201e<strong>Altfel, risc\u0103m ca mecanismul creat pentru identificarea fraudei s\u0103 afecteze tocmai contribuabilii care \u0219i-au desf\u0103\u0219urat activitatea corect. Analiza de risc trebuie s\u0103 r\u0103m\u00e2n\u0103 o analiz\u0103. Nu o simpl\u0103 bif\u0103<\/strong>\u201d<\/em>, concluzioneaz\u0103 Elena Gurguiatu.<strong><\/p>\n<p><\/strong><\/p>\n<div class=\"post-views content-post post-48441 entry-meta load-static\" data-pvc-type=\"post\" data-pvc-id=\"48441\"><span class=\"post-views-label\">Vizualiz\u0103ri \u0219tire:<\/span><span class=\"post-views-count\">728<\/span><\/div>\n<div id=\"stiri-2972738912\" class=\"stiri-dupa-continut-2 stiri-entity-placement\"><a href=\"https:\/\/rapidservicebuzau.ro\/\" aria-label=\"RAPID SUPER SERVICE\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-10-feb.-2026-22_24_01.png\" alt width=\"1536\" height=\"1024\"><\/a><\/div>\n<div id=\"stiri-164614266\" class=\"stiri-dupa-continut_2 stiri-entity-placement\"><a href=\"https:\/\/www.facebook.com\/profile.php?id=61564932526740\" aria-label=\"Glamour Pizza &quot;la patrat&quot;\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-10-feb.-2026-21_57_13.png\" alt=\"Glamour Pizza &quot;la patrat&quot;\" width=\"1536\" height=\"1024\"><\/a><\/div>\n<div id=\"stiri-2873214090\" class=\"stiri-dupa-continut_3 stiri-entity-placement\"><a href=\"https:\/\/www.facebook.com\/profile.php?id=61573613380169&amp;locale=ro_RO\" aria-label=\"ChatGPT Image 10 feb. 2026, 22_10_50\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-10-feb.-2026-22_10_50.png\" alt width=\"1536\" height=\"1024\"><\/a><\/div>\n<div id=\"stiri-1783483161\" class=\"stiri-dupa-continut_4 stiri-entity-placement\"><a href=\"https:\/\/www.facebook.com\/profile.php?id=100077377992379\" aria-label=\"1536 cu 1024 pixeli\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-20-feb.-2026-14_05_15.png\" alt=\"1536 cu 1024 pixeli\" width=\"1536\" height=\"1024\"><\/a><\/div>\n<div id=\"stiri-560060434\" class=\"stiri-dupa-continut_5 stiri-entity-placement\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-10-feb.-2026-23_00_56.png\" alt=\"piese tractoare\" width=\"1536\" height=\"1024\"><\/div>\n<nav class=\"navigation post-navigation\" aria-label=\"Articole\">\n<h2 class=\"screen-reader-text\">Navigare \u00een articole<\/h2>\n<div class=\"nav-links\">\n<div class=\"nav-previous\"><a href=\"https:\/\/stiridinsursebuzau.ro\/prefectul-pnl-leonard-dimian-declaratii-elogioase-despre-marcel-ciolacu-este-supracalificat-pentru-functia-pe-care-o-are\/\" rel=\"prev\">Prefectul PNL Leonard Dimian, declara\u021bii elogioase despre Marcel Ciolacu: \u201eEste supracalificat pentru func\u021bia pe care o are\u201d <\/a><\/div>\n<div class=\"nav-next\"><a href=\"https:\/\/stiridinsursebuzau.ro\/la-7-ani-de-la-cazul-romancei-sechestrate-in-spania-florinel-ion-rupe-tacerea-si-povesteste-noaptea-in-care-spune-ca-a-trecut-peste-sefi-pentru-a-salva-o-femeie\/\" rel=\"next\"> La 7 ani de la cazul rom\u00e2ncei sechestrate \u00een Spania. Florinel Ion rupe t\u0103cerea \u0219i poveste\u0219te noaptea \u00een care spune c\u0103 a trecut peste \u0219efi pentru a salva o femeie<\/a><\/div>\n<\/div>\n<\/nav>\n<\/article>\n<p>[analyse_source url=&#8221;https:\/\/stiridinsursebuzau.ro\/expert-contabil-avertisment-privind-noile-criterii-anaf-pentru-rambursarea-tva-o-firma-noua-nu-este-prin-definitie-o-firma-cu-risc\/&#8221;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/stiridinsursebuzau.ro\/wp-content\/uploads\/2026\/08\/779001207_10215568420361407_3163140223779137759_n.jpg&#8221;] Noile criterii de risc propuse de ANAF pentru rambursarea TVA ar putea pune presiune tocmai pe firmele care investesc sau se afl\u0103 la \u00eenceput de drum. Elena Gurguiatu, expert contabil, consultant fiscal \u0219i membru fondator PACT.ro, avertizeaz\u0103 c\u0103 lupta \u00eempotriva fraudei este necesar\u0103, \u00eens\u0103 simpla \u00eendeplinire a unui criteriu nu ar trebui [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[226,60],"class_list":["post-2103459","post","type-post","status-publish","format-standard","hentry","category-politics","tag-crawlmanager","tag-stiridinsursebuzau-ro"],"_links":{"self":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/2103459","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=2103459"}],"version-history":[{"count":0,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/2103459\/revisions"}],"wp:attachment":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2103459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2103459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2103459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}