{"id":2228116,"date":"2026-10-29T10:23:34","date_gmt":"2026-10-29T07:23:34","guid":{"rendered":"https:\/\/analyse.optim.biz\/?p=2228116"},"modified":"2026-10-29T10:23:34","modified_gmt":"2026-10-29T07:23:34","slug":"vanzarea-bunurilor-personale-unde-se-termina-o-vanzare-ocazionala-si-incepe-o-activitate-economica","status":"publish","type":"post","link":"https:\/\/analyse.optim.biz\/?p=2228116","title":{"rendered":"V\u00e2nzarea bunurilor personale: unde se termin\u0103 o v\u00e2nzare ocazional\u0103 \u0219i \u00eencepe o activitate economic\u0103?"},"content":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/cdn.adh.reperio.news\/image-d\/dbba8053-c75f-450c-9104-6f87327a64c0\/index.jpeg?p=f%3Djpeg%26w%3D1200%26h%3D630%26r%3Dcover&#8221;]<\/p>\n<article class=\"svelte-x63bga\">\n<nav>\n<ul class=\"breadcrump svelte-1pk9a69\">\n<li class=\"svelte-1pk9a69\"><a href=\"https:\/\/adevarul.ro\/\" title=\"Adev\u0103rul\" class=\"svelte-1pk9a69\">Home<\/a><\/li>\n<li class=\"svelte-1pk9a69\"><a href=\"https:\/\/adevarul.ro\/blogurile-adevarul\" class=\"svelte-1pk9a69\">Opinii<\/a><\/li>\n<li class=\"svelte-1pk9a69\"><a href=\"https:\/\/adevarul.ro\/blogurile-adevarul\/vanzarea-bunurilor-personale-unde-se-termina-o-2567376.html\" class=\"svelte-1pk9a69\">V\u00e2nzarea bunurilor personale: unde se termin\u0103 o v\u00e2nzare ocazional\u0103 \u0219i \u00eencepe o activitate economic\u0103?<\/a><\/li>\n<\/ul>\n<\/nav>\n<p><main class=\"svelte-x63bga\"><\/p>\n<p>Vindem ce nu mai folosim sau desf\u0103\u0219ur\u0103m<br \/>\no activitate economic\u0103? V\u00e2nzarea hainelor, accesoriilor, obiectelor pentru cas\u0103<br \/>\nsau a altor bunuri personale a devenit mult mai accesibil\u0103 odat\u0103 cu dezvoltarea<br \/>\nplatformelor digitale, dar apare \u0219i \u00eentrebarea dac\u0103 \u0219i c\u00e2nd acest demers poate<br \/>\nc\u0103p\u0103ta o dimensiune de business.<\/p>\n<div class=\"container-image  svelte-1xbw4f3\"><source type=\"image\/webp\" srcset=\"https:\/\/cdn.adh.reperio.news\/image-d\/dbba8053-c75f-450c-9104-6f87327a64c0\/index.jpeg?p=a%3D1%26co%3D1.05%26w%3D1400%26h%3D750%26r%3Dcontain%26f%3Dwebp 1400w\" media=\"(min-width: 1400px)\" \/><\/p>\n<div class=\"caption svelte-1xbw4f3\"><span class=\"captionText svelte-1xbw4f3\"><span class=\"source svelte-1xbw4f3\">Foto: EY<\/span><\/span><\/div>\n<\/div>\n<p>Din perspectiv\u0103 fiscal\u0103, conteaz\u0103 dac\u0103<br \/>\nvorbim despre v\u00e2nzarea unor bunuri din patrimoniul personal sau despre o<br \/>\nactivitate cu caracter economic. Codul fiscal prevede neimpozitarea anumitor<br \/>\nvenituri ob\u021binute din v\u00e2nzarea bunurilor din patrimoniul personal, f\u0103r\u0103 a<br \/>\ndetalia \u00eens\u0103 condi\u021biile \u00een care aceast\u0103 regul\u0103 se aplic\u0103.<\/p>\n<p>De exemplu, v\u00e2nzarea ocazional\u0103 a<br \/>\nhainelor, mobilierului sau a altor obiecte personale pe care nu le mai utiliz\u0103m<br \/>\neste diferit\u0103 de realizarea unor tranzac\u021bii cu regularitate \u0219i continuitate,<br \/>\npentru ob\u021binerea de venituri. Atunci c\u00e2nd activitatea are aceste din urm\u0103<br \/>\ncaracteristici, veniturile pot intra \u00een sfera celor ob\u021binute din activit\u0103\u021bi<br \/>\nindependente, cu implica\u021bii at\u00e2t din perspectiva impozitului pe venit, c\u00e2t \u0219i a<br \/>\ncontribu\u021biilor sociale. Totodat\u0103, lipsa continuit\u0103\u021bii nu \u00eenseamn\u0103 neap\u0103rat c\u0103<br \/>\nveniturile ob\u021binute sunt neimpozabile. \u00cen anumite cazuri, acestea pot fi<br \/>\n\u00eencadrate fiscal \u0219i \u00een categoria veniturilor din alte surse.<\/p>\n<p>\u00cen practic\u0103, aceast\u0103 distinc\u021bie nu este<br \/>\n\u00eentotdeauna evident\u0103. Legisla\u021bia privind impozitul pe veniturile persoanelor<br \/>\nfizice nu con\u021bine reguli specifice pentru veniturile ob\u021binute din v\u00e2nzarea<br \/>\nbunurilor second-hand, astfel c\u0103 faptul c\u0103 un bun este second-hand sau c\u0103 este<br \/>\nv\u00e2ndut pe o platform\u0103 digital\u0103 nu stabile\u0219te, singur, tratamentul fiscal.<br \/>\nConteaz\u0103 circumstan\u021bele concrete ale fiec\u0103rui caz.<\/p>\n<p>Dincolo de tratamentul fiscal, conteaz\u0103<br \/>\n\u0219i ce informa\u021bii despre aceste tranzac\u021bii ajung la autorit\u0103\u021bi. Regulile<br \/>\neuropene privind cooperarea administrativ\u0103 \u00een domeniul fiscal, cunoscute sub<br \/>\ndenumirea DAC7, stabilesc anumite obliga\u021bii de raportare pentru operatorii<br \/>\nplatformelor digitale. DAC7 nu introduce, \u00een sine, noi impozite, taxe sau<br \/>\ncontribu\u021bii obligatorii, ci permite autorit\u0103\u021bilor fiscale s\u0103 primeasc\u0103<br \/>\ninforma\u021bii privind anumite tranzac\u021bii realizate pe aceste platforme. Faptul c\u0103<br \/>\no tranzac\u021bie este raportat\u0103 nu stabile\u0219te \u00eens\u0103 tratamentul fiscal al<br \/>\nveniturilor ob\u021binute de o persoan\u0103 fizic\u0103.<\/p>\n<p>Pentru v\u00e2nzarea de bunuri, excluderea de<br \/>\nla raportarea DAC7 presupune \u00eendeplinirea cumulativ\u0103 a dou\u0103 condi\u021bii: mai pu\u021bin<br \/>\nde 30 de tranzac\u021bii \u0219i o contrapresta\u021bie total\u0103 de cel mult 2.000 de euro,<br \/>\n\u00eentr-un an calendaristic, prin platforma respectiv\u0103. A\u0219adar, 30 sau mai multe<br \/>\ntranzac\u021bii ori dep\u0103\u0219irea sumei de 2.000 de euro \u00eenl\u0103tur\u0103 aceast\u0103 excludere.<br \/>\nAceste praguri privesc raportarea, nu neimpozitarea veniturilor.<\/p>\n<div class=\"container-image  svelte-1xbw4f3\"><source type=\"image\/webp\" srcset=\"https:\/\/cdn.adh.reperio.news\/image-c\/c8630089-72fb-4837-b82c-bc05662e933a\/index.jpeg?p=a%3D1%26co%3D1.05%26w%3D1400%26h%3D750%26r%3Dcontain%26f%3Dwebp 1400w\" media=\"(min-width: 1400px)\" \/><\/p>\n<div class=\"caption svelte-1xbw4f3\"><span class=\"captionText svelte-1xbw4f3\"><span class=\"source svelte-1xbw4f3\">Foto: EY<\/span><\/span><\/div>\n<\/div>\n<p>Datele raportate pot ajuta autorit\u0103\u021bile<br \/>\nfiscale s\u0103 identifice tranzac\u021biile care necesit\u0103 o verificare mai atent\u0103.<\/p>\n<p>Pentru un context mai larg, datele ANAF<br \/>\nprivind verific\u0103rile asupra veniturilor persoanelor fizice arat\u0103 c\u0103, \u00een primul<br \/>\nsemestru al anului 2026, autorit\u0103\u021bile fiscale au analizat elementele<br \/>\npatrimoniale pentru 1.214 persoane fizice cu risc de neconformare, fiind<br \/>\nidentificate 104 cazuri care necesitau investiga\u021bii suplimentare. \u00cen aceea\u0219i<br \/>\nperioad\u0103, au fost finalizate 180 de verific\u0103ri ale situa\u021biei fiscale personale<br \/>\n\u0219i 475 de verific\u0103ri documentare, \u00een urma c\u0103rora au fost constatate suplimentar<br \/>\naproximativ 255 de milioane de lei. Aceste date nu privesc \u00een mod specific<br \/>\nv\u00e2nzarea bunurilor din patrimoniul personal, dar ofer\u0103 o imagine mai larg\u0103<br \/>\nasupra activit\u0103\u021bii autorit\u0103\u021bilor fiscale \u00een zona persoanelor fizice. <\/p>\n<p>Aceea\u0219i dilem\u0103 apare \u0219i \u00een alte state<br \/>\neuropene, dar r\u0103spunsurile fiscale nu sunt identice. \u00cen Fran\u021ba, v\u00e2nzarea<br \/>\nbunurilor personale pe care proprietarul nu mai dore\u0219te s\u0103 le p\u0103streze este, \u00een<br \/>\nprincipiu, neimpozabil\u0103, cu excep\u021bii pentru anumite categorii de bunuri \u0219i<br \/>\ntranzac\u021bii de valoare. Germania exclude bunurile de uz cotidian din regimul<br \/>\nanumitor v\u00e2nz\u0103ri private; pentru alte bunuri, o v\u00e2nzare \u00een interval de cel mult<br \/>\nun an de la achizi\u021bie poate avea consecin\u021be fiscale. \u00cen \u021a\u0103rile de Jos,<br \/>\nadministra\u021bia fiscal\u0103 distinge \u00eentre v\u00e2nz\u0103rile din sfera privat\u0103, de regul\u0103<br \/>\nneimpozabile, \u0219i achizi\u021biile pentru rev\u00e2nzare cu profit, care pot genera<br \/>\nvenituri impozabile. Raportarea urmeaz\u0103 un cadru european comun; impozitarea<br \/>\ntrebuie analizat\u0103 potrivit regulilor na\u021bionale.<\/p>\n<p>Pentru cei care v\u00e2nd astfel de bunuri,<br \/>\neste util s\u0103 verifice ce obliga\u021bii fiscale li se aplic\u0103 \u0219i s\u0103 p\u0103streze<br \/>\ndocumentele \u0219i informa\u021biile relevante privind bunurile v\u00e2ndute, tranzac\u021biile<br \/>\nefectuate \u0219i pre\u021burile de v\u00e2nzare. Aceste informa\u021bii pot fi utile dac\u0103<br \/>\nautorit\u0103\u021bile fiscale solicit\u0103 clarific\u0103ri.<\/p>\n<p>\u00centrebarea nu este doar<br \/>\nunde vindem, ci \u0219i ce vindem \u0219i cum desf\u0103\u0219ur\u0103m activitatea.<\/p>\n<p><i>Autori: Claudia<br \/>\nSofianu, Partener, People Advisory Services, EY Rom\u00e2nia<br \/>\nC\u0103t\u0103lina Butan, Senior Manager, People Advisory Services, EY Rom\u00e2nia<\/i><\/p>\n<p><\/main><\/p>\n<footer class=\"svelte-x63bga\">\n<div class=\"meta svelte-x63bga\">\n<div class=\"authors svelte-x63bga\"><span class=\"names svelte-x63bga\"><a href=\"https:\/\/adevarul.ro\/author\/2189\" rel=\"author\" class=\"svelte-x63bga\">EY Rom\u00e2nia<\/a><\/span><\/p>\n<div class=\"_hydratable\" data-props=\"%7B%22showLive%22%3Atrue%7D\" data-context=\"%7B%22parentBlockColumnCount%22%3A%7B%22value%22%3A0%2C%22type%22%3A%22store%2Freadable%22%7D%2C%22parentBlockBackgroundColor%22%3A%7B%22type%22%3A%22store%2Freadable%22%7D%7D\" data-component=\"ShareButton\">\n<div class=\"shareButtons svelte-itwbrr\">\n<div class=\"liveSessions metaFont svelte-1maxmbf\"><span class=\"value svelte-1maxmbf\">1<\/span> live <\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"tags svelte-1l3vwp1\"><span class=\"tags-label metaFont svelte-1l3vwp1\">Cite\u0219te mai multe despre<\/span><\/p>\n<div class=\"tags-list svelte-1l3vwp1\"><a href=\"https:\/\/adevarul.ro\/tag\/comert\" title=\"Ultimele \u0219tiri despre comert\" class=\"tag-pill svelte-1l3vwp1\">comert<\/a><a href=\"https:\/\/adevarul.ro\/tag\/fiscalitate\" title=\"Ultimele \u0219tiri despre fiscalitate\" class=\"tag-pill svelte-1l3vwp1\">fiscalitate<\/a><a href=\"https:\/\/adevarul.ro\/tag\/impozit%20pe%20venit\" title=\"Ultimele \u0219tiri despre impozit pe venit\" class=\"tag-pill svelte-1l3vwp1\">impozit pe venit<\/a><a href=\"https:\/\/adevarul.ro\/tag\/vanzari%20online\" title=\"Ultimele \u0219tiri despre vanzari online\" class=\"tag-pill svelte-1l3vwp1\">vanzari online<\/a><a href=\"https:\/\/adevarul.ro\/tag\/platforme%20digitale\" title=\"Ultimele \u0219tiri despre platforme digitale\" class=\"tag-pill svelte-1l3vwp1\">platforme digitale<\/a><\/div>\n<\/div>\n<\/div>\n<p><a class=\"moreFromCategory svelte-x63bga\" href=\"https:\/\/adevarul.ro\/blogurile-adevarul\" title=\"Opinii\">Mai multe din <strong class=\"svelte-x63bga\">Opinii<\/strong> \u203a<\/a><\/footer>\n<\/article>\n<p>[analyse_source url=&#8221;https:\/\/adevarul.ro\/blogurile-adevarul\/vanzarea-bunurilor-personale-unde-se-termina-o-2567376.html&#8221;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/cdn.adh.reperio.news\/image-d\/dbba8053-c75f-450c-9104-6f87327a64c0\/index.jpeg?p=f%3Djpeg%26w%3D1200%26h%3D630%26r%3Dcover&#8221;] Home Opinii V\u00e2nzarea bunurilor personale: unde se termin\u0103 o v\u00e2nzare ocazional\u0103 \u0219i \u00eencepe o activitate economic\u0103? Vindem ce nu mai folosim sau desf\u0103\u0219ur\u0103m o activitate economic\u0103? V\u00e2nzarea hainelor, accesoriilor, obiectelor pentru cas\u0103 sau a altor bunuri personale a devenit mult mai accesibil\u0103 odat\u0103 cu dezvoltarea platformelor digitale, dar apare \u0219i \u00eentrebarea dac\u0103 [&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":[19,226],"class_list":["post-2228116","post","type-post","status-publish","format-standard","hentry","category-romania","tag-adevarul","tag-crawlmanager"],"_links":{"self":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/2228116","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=2228116"}],"version-history":[{"count":0,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/2228116\/revisions"}],"wp:attachment":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2228116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2228116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2228116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}