{"id":2229282,"date":"2026-10-30T09:39:13","date_gmt":"2026-10-30T06:39:13","guid":{"rendered":"https:\/\/analyse.optim.biz\/?p=2229282"},"modified":"2026-10-30T09:39:13","modified_gmt":"2026-10-30T06:39:13","slug":"schema-de-frauda-tva-cum-se-face-care-sunt-consecintele","status":"publish","type":"post","link":"https:\/\/analyse.optim.biz\/?p=2229282","title":{"rendered":"Schem\u0103 de fraud\u0103 TVA. Cum se face, care sunt consecin\u021bele"},"content":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/cdn.adh.reperio.news\/image-4\/4e3e580e-fb60-4205-86e5-6e83bb0c259c\/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\/adevarul-juridic\" class=\"svelte-1pk9a69\">Adev\u0103rul Juridic &amp; JURIDICE.ro<\/a><\/li>\n<li class=\"svelte-1pk9a69\"><a href=\"https:\/\/adevarul.ro\/adevarul-juridic\/schema-de-frauda-tva-cum-se-face-care-sunt-2567619.html\" class=\"svelte-1pk9a69\">Schem\u0103 de fraud\u0103 TVA. Cum se face, care sunt consecin\u021bele<\/a><\/li>\n<\/ul>\n<\/nav>\n<p><main class=\"svelte-x63bga\"><\/p>\n<p>O v\u00e2nzare prezentat\u0103 doar pe h\u00e2rtie ca fiind f\u0103cut\u0103 \u00eentr-un alt stat, taxe \u00eencasate \u0219i nepl\u0103tite sau ramburs\u0103ri cerute f\u0103r\u0103 drept: acestea sunt c\u00e2teva dintre mecanismele prin care TVA poate deveni instrumentul unor fraude transfrontaliere. Efectele nu se opresc la bugetele na\u021bionale, ci pot afecta \u0219i resursele Uniunii Europene.<\/p>\n<div class=\"container-image  svelte-1xbw4f3\"><source type=\"image\/webp\" srcset=\"https:\/\/cdn.adh.reperio.news\/image-4\/4e3e580e-fb60-4205-86e5-6e83bb0c259c\/index.jpeg?p=a%3D1%26co%3D1.05%26w%3D1400%26h%3D695%26r%3Dcontain%26f%3Dwebp 1400w\" media=\"(min-width: 1400px)\" \/><\/div>\n<p>Totu\u0219i, nu orice datorie fiscal\u0103 \u0219i nu orice tranzac\u021bie cu un partener str\u0103in \u00eenseamn\u0103 o asemenea fraud\u0103. Diferen\u021ba o fac existen\u021ba unui plan fraudulos, rolul fiec\u0103rui participant \u0219i prejudiciul produs, explic\u0103 procurorul <a href=\"https:\/\/profesionisti.juridice.ro\/anca-ramona-mocianu\" target=\"_blank\" rel=\"external\">Anca Ramona Mocianu<\/a> \u00eentr-o analiz\u0103 publicat\u0103 pe <a href=\"https:\/\/www.juridice.ro\/864719\/schemele-frauduloase-transfrontaliere-privind-tva-si-afectarea-bugetului-uniunii-europene.html\" target=\"_blank\" rel=\"external\">JURIDICE.ro<\/a>.<\/p>\n<h3>Cum poate func\u021biona schema<\/h3>\n<p>Un exemplu este v\u00e2nzarea unor bunuri \u00een Rom\u00e2nia, prezentat\u0103 \u00een documente ca o livrare c\u0103tre o firm\u0103 din alt stat membru, pentru a beneficia nejustificat de scutirea de TVA. \u00cen realitate, marfa nu p\u0103r\u0103se\u0219te \u021bara, iar documentele care ar trebui s\u0103 dovedeasc\u0103 transportul sunt nereale.<\/p>\n<p>O alt\u0103 metod\u0103 presupune ascunderea unor opera\u021biuni care trebuiau declarate autorit\u0103\u021bilor fiscale. Dar frauda nu se bazeaz\u0103 \u00eentotdeauna pe documente false: uneori, chiar declara\u021bii corecte pot fi folosite pentru a masca o schem\u0103.<\/p>\n<p>De exemplu, o societate declar\u0103 TVA datorat\u0103, \u00eens\u0103, potrivit planului fraudulos, banii sunt retra\u0219i, iar firma este abandonat\u0103 f\u0103r\u0103 s\u0103 achite taxa. Esen\u021bial este c\u0103 simpla neplat\u0103 nu dovede\u0219te singur\u0103 infrac\u021biunea: trebuie demonstrat\u0103 participarea inten\u021bionat\u0103 la mecanismul fraudulos.<\/p>\n<h3>Ce \u00eenseamn\u0103 pragul de 10 milioane de euro<\/h3>\n<p>Analiza prive\u0219te o infrac\u021biune specific\u0103, reglementat\u0103 de articolul 9\u00b9 din Legea nr. 241\/2005. Textul leag\u0103 r\u0103spunderea penal\u0103 de o schem\u0103 frauduloas\u0103 transfrontalier\u0103 care diminueaz\u0103 cu cel pu\u021bin 10 milioane de euro resursele bugetului Uniunii Europene. Pragul nu trebuie confundat cu o limit\u0103 sub care orice fraud\u0103 cu TVA ar fi permis\u0103 sau lipsit\u0103 de consecin\u021be penale.<\/p>\n<p>Calculul prejudiciului ridic\u0103 \u00eens\u0103 o problem\u0103 important\u0103. <a href=\"https:\/\/profesionisti.juridice.ro\/anca-ramona-mocianu\" target=\"_blank\" rel=\"external\">Autoarea<\/a> observ\u0103 c\u0103 legea rom\u00e2n\u0103 vorbe\u0219te despre diminuarea resurselor bugetului UE, \u00een timp ce directiva european\u0103 relevant\u0103 se raporteaz\u0103 la prejudiciul total al schemei, pentru statele afectate \u0219i Uniune. \u00cen opinia sa, diferen\u021ba ar trebui clarificat\u0103 legislativ, f\u0103r\u0103 extinderea r\u0103spunderii penale dincolo de ceea ce prevede legea na\u021bional\u0103.<\/p>\n<h3>Participarea la fraud\u0103 trebuie dovedit\u0103<\/h3>\n<p>Pentru stabilirea r\u0103spunderii nu este suficient\u0103 identificarea unor facturi sau a unei taxe neachitate. Trebuie demonstrat cum func\u021biona schema, cine a contribuit la ea, cu ce inten\u021bie \u0219i ce pierdere a produs. Prejudiciile unor fraude independente nu pot fi adunate automat, iar aceea\u0219i pierdere nu trebuie contabilizat\u0103 de dou\u0103 ori.<\/p>\n<p>Mesajul central este unul de <b>precizie<\/b>: combaterea fraudelor transfrontaliere presupune at\u00e2t urm\u0103rirea mecanismului financiar, c\u00e2t \u0219i delimitarea celor implica\u021bi con\u0219tient de partenerii comerciali de bun\u0103-credin\u021b\u0103.<\/p>\n<p><\/main><\/p>\n<footer class=\"svelte-x63bga\">\n<div class=\"footerShare svelte-x63bga\">\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<p><a class=\"whatsappChannel metaFont svelte-fbt7l7\" href=\"https:\/\/whatsapp.com\/channel\/0029VaD2OGk9mrGhd0APdy1O\" target=\"_blank\" rel=\"noopener noreferrer\" data-gtrack=\"{&quot;event&quot;:&quot;whatsapp_channel_follow_click&quot;,&quot;data&quot;:{}}\"><\/p>\n<div class=\"copy svelte-fbt7l7\"><strong class=\"svelte-fbt7l7\">Adev\u0103rul, direct pe WhatsApp<\/strong><\/p>\n<p class=\"svelte-fbt7l7\">Urm\u0103re\u0219te canalul nostru \u0219i r\u0103m\u00e2i la curent cu \u0219tirile.<\/p>\n<\/div>\n<p><span class=\"channelButton svelte-fbt7l7\"><span>Urm\u0103re\u0219te canalul<\/span><\/span><\/a><\/p>\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\/tva\" title=\"Ultimele \u0219tiri despre tva\" class=\"tag-pill svelte-1l3vwp1\">tva<\/a><a href=\"https:\/\/adevarul.ro\/tag\/infrac%C8%9Biuni%20economice\" title=\"Ultimele \u0219tiri despre infrac\u021biuni economice\" class=\"tag-pill svelte-1l3vwp1\">infrac\u021biuni economice<\/a><a href=\"https:\/\/adevarul.ro\/tag\/bugetul%20uniunii%20europene\" title=\"Ultimele \u0219tiri despre bugetul uniunii europene\" class=\"tag-pill svelte-1l3vwp1\">bugetul uniunii europene<\/a><\/div>\n<\/div>\n<p><a class=\"moreFromCategory svelte-x63bga\" href=\"https:\/\/adevarul.ro\/adevarul-juridic\" title=\"Adev\u0103rul Juridic \u0219i JURIDICE.ro\">Mai multe din <strong class=\"svelte-x63bga\">Adev\u0103rul Juridic &amp; JURIDICE.ro<\/strong> \u203a<\/a><\/footer>\n<\/article>\n<p>[analyse_source url=&#8221;https:\/\/adevarul.ro\/adevarul-juridic\/schema-de-frauda-tva-cum-se-face-care-sunt-2567619.html&#8221;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/cdn.adh.reperio.news\/image-4\/4e3e580e-fb60-4205-86e5-6e83bb0c259c\/index.jpeg?p=f%3Djpeg%26w%3D1200%26h%3D630%26r%3Dcover&#8221;] Home Adev\u0103rul Juridic &amp; JURIDICE.ro Schem\u0103 de fraud\u0103 TVA. Cum se face, care sunt consecin\u021bele O v\u00e2nzare prezentat\u0103 doar pe h\u00e2rtie ca fiind f\u0103cut\u0103 \u00eentr-un alt stat, taxe \u00eencasate \u0219i nepl\u0103tite sau ramburs\u0103ri cerute f\u0103r\u0103 drept: acestea sunt c\u00e2teva dintre mecanismele prin care TVA poate deveni instrumentul unor fraude transfrontaliere. Efectele nu [&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-2229282","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\/2229282","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=2229282"}],"version-history":[{"count":0,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/2229282\/revisions"}],"wp:attachment":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2229282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2229282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2229282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}