{"id":6988,"date":"2026-03-25T18:11:37","date_gmt":"2026-03-25T18:11:37","guid":{"rendered":"https:\/\/www.atlas.ro\/?p=6988"},"modified":"2026-03-25T18:45:16","modified_gmt":"2026-03-25T18:45:16","slug":"cheltuieli-deductibile-si-nedeductibile-in-2026-cum-reduci-legal-impozitul-pe-profit-al-firmei-tale","status":"publish","type":"post","link":"https:\/\/www.atlas.ro\/en\/blog\/cheltuieli-deductibile-si-nedeductibile-in-2026-cum-reduci-legal-impozitul-pe-profit-al-firmei-tale\/","title":{"rendered":"Cheltuieli deductibile \u0219i nedeductibile \u00een 2026 &#8211; cum reduci legal impozitul pe profit al firmei tale"},"content":{"rendered":"<p>Cheltuielile deductibile reprezint\u0103 unul dintre cele mai importante instrumente fiscale pe care orice firm\u0103 le are la dispozi\u021bie pentru a-\u0219i optimiza sarcina fiscal\u0103. Cu toate acestea, grani\u021ba dintre o cheltuial\u0103 deductibil\u0103 \u0219i una nedeductibil\u0103 nu este \u00eentotdeauna clar\u0103, iar gre\u0219elile de \u00eencadrare pot atrage sanc\u021biuni din partea ANAF.<\/p>\n\n\n\n<p>Anul 2026 vine cu modific\u0103ri legislative semnificative \u00een Codul Fiscal, de la eliminarea plafonului de 1% pentru cheltuielile cu entit\u0103\u021bi afiliate nerezidente (prin OG nr. 6\/2026) p\u00e2n\u0103 la noile reguli privind e-Factura \u0219i condi\u021biile de justificare documentar\u0103. Dac\u0103 administrezi un SRL sau un PFA, este esen\u021bial s\u0103 \u00een\u021belegi ce cheltuieli sunt deductibile, ce \u00eenseamn\u0103 deductibilitatea limitat\u0103 \u0219i cum evi\u021bi gre\u0219elile care transform\u0103 cheltuieli aparent legitime \u00een costuri nedeductibile.<\/p>\n\n\n\n<p>\u00cen acest articol, vei descoperi cum func\u021bioneaz\u0103 mecanismul cheltuielilor deductibile, care sunt diferen\u021bele \u00eentre regimul fiscal al PFA \u0219i SRL, ce cheltuieli nedeductibile trebuie s\u0103 evi\u021bi \u0219i, mai ales, cum po\u021bi folosi servicii precum&nbsp;<a href=\"https:\/\/www.atlas.ro\/en\/printer-rental\/\">\u00eenchirierea de imprimante<\/a>&nbsp;or&nbsp;<a href=\"https:\/\/www.atlas.ro\/en\/document-management\/\">managementul documentelor<\/a>&nbsp;pentru a transforma costuri opera\u021bionale \u00een cheltuieli deductibile integral.<\/p>\n\n\n\n<p><strong>Pe scurt, din acest articol vei afla:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ce \u00eenseamn\u0103 cheltuieli deductibile \u0219i cum influen\u021beaz\u0103 ele impozitul pe profit<\/li>\n\n\n\n<li>Care sunt cele trei categorii fiscale: deductibile, cu deductibilitate limitat\u0103 \u0219i nedeductibile<\/li>\n\n\n\n<li>Ce cheltuieli sunt deductibile la PFA versus SRL \u00een 2026<\/li>\n\n\n\n<li>Exemple concrete de cheltuieli nedeductibile \u0219i gre\u0219eli frecvente<\/li>\n\n\n\n<li>Cum externalizarea echipamentelor IT devine o cheltuial\u0103 100% deductibil\u0103<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#1-ce-inseamna-cheltuieli-deductibile-defini\u021bie-\u0219i-principiu-fiscal\">1. Ce \u00eenseamn\u0103 cheltuieli deductibile &#8211; defini\u021bie \u0219i principiu fiscal<\/a><\/li><li><a href=\"#2-cheltuieli-deductibile-la-srl-ce-po\u021bi-deduce-in-2026\">2. Cheltuieli deductibile la SRL &#8211; ce po\u021bi deduce \u00een 2026<\/a><\/li><li><a href=\"#3-cheltuieli-deductibile-la-pfa-reguli-specifice\">3. Cheltuieli deductibile la PFA &#8211; reguli specifice<\/a><ul><li><a href=\"#3-1-ce-cheltuieli-sunt-deductibile-la-pfa-in-sistem-real\">3.1. Ce cheltuieli sunt deductibile la PFA \u00een sistem real<\/a><\/li><li><a href=\"#3-2-cheltuieli-deductibile-la-pfa-pe-norma-de-venit\">3.2. Cheltuieli deductibile la PFA pe norm\u0103 de venit<\/a><\/li><\/ul><\/li><li><a href=\"#4-cheltuieli-nedeductibile-defini\u021bie-\u0219i-exemple\">4. Cheltuieli nedeductibile &#8211; defini\u021bie \u0219i exemple<\/a><ul><li><a href=\"#4-1-cheltuieli-nedeductibile-fiscal-lista-completa\">4.1. Cheltuieli nedeductibile fiscal &#8211; lista complet\u0103<\/a><\/li><li><a href=\"#4-2-cheltuieli-nedeductibile-cont-cum-le-inregistrezi-corect\">4.2. Cheltuieli nedeductibile cont &#8211; cum le \u00eenregistrezi corect<\/a><\/li><\/ul><\/li><li><a href=\"#5-cheltuieli-cu-deductibilitate-limitata-ce-trebuie-sa-\u0219tii\">5. Cheltuieli cu deductibilitate limitat\u0103 &#8211; ce trebuie s\u0103 \u0219tii<\/a><\/li><li><a href=\"#6-cheltuieli-deductibile-\u0219i-nedeductibile-diferen\u021be-\u0219i-compara\u021bie\">6. Cheltuieli deductibile \u0219i nedeductibile &#8211; diferen\u021be \u0219i compara\u021bie<\/a><\/li><li><a href=\"#7-externalizarea-echipamentelor-it-cheltuiala-deductibila-100-pe-care-competitorii-nu-o-men\u021bioneaza\">7. Externalizarea echipamentelor IT &#8211; cheltuial\u0103 deductibil\u0103 100% pe care competitorii nu o men\u021bioneaz\u0103<\/a><\/li><li><a href=\"#8-gre\u0219eli-frecvente-in-incadrarea-cheltuielilor-deductibile\">8. Gre\u0219eli frecvente \u00een \u00eencadrarea cheltuielilor deductibile<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1-ce-inseamna-cheltuieli-deductibile-defini\u021bie-\u0219i-principiu-fiscal\">1. Ce \u00eenseamn\u0103 cheltuieli deductibile &#8211; defini\u021bie \u0219i principiu fiscal<\/h2>\n\n\n\n<p>Conform art. 25 din Codul Fiscal (Legea nr. 227\/2015, cu modific\u0103rile ulterioare), o cheltuial\u0103 deductibil\u0103 este orice cost efectuat \u00een scopul desf\u0103\u0219ur\u0103rii activit\u0103\u021bii economice a contribuabilului, care reduce baza de calcul a impozitului pe profit sau a impozitului pe venitul net.<\/p>\n\n\n\n<p>Cu alte cuvinte, ce reprezint\u0103 cheltuielile deductibile \u00een termeni practici: cu c\u00e2t ai mai multe cheltuieli deductibile corect documentate, cu at\u00e2t impozitul pe care firma ta \u00eel datoreaz\u0103 statului este mai mic.<\/p>\n\n\n\n<p>S\u0103 lu\u0103m un exemplu concret: un SRL pl\u0103titor de impozit pe profit cu venituri de 500.000 lei \u0219i cheltuieli deductibile de 350.000 lei va pl\u0103ti impozit pe profit de 16% aplicat la 150.000 lei (diferen\u021ba), adic\u0103 24.000 lei. F\u0103r\u0103 acele cheltuieli deductibile, impozitul ar fi fost de 80.000 lei. Diferen\u021ba de 56.000 lei este semnificativ\u0103 pentru orice business.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-ce-inseamna-atlasro-1-1024x683.jpg\" alt=\"Cheltuieli deductibile - ce \u00eenseamn\u0103 - atlas.ro\" class=\"wp-image-6995\" srcset=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-ce-inseamna-atlasro-1-1024x683.jpg 1024w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-ce-inseamna-atlasro-1-300x200.jpg 300w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-ce-inseamna-atlasro-1-768x513.jpg 768w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-ce-inseamna-atlasro-1-1536x1025.jpg 1536w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-ce-inseamna-atlasro-1-2048x1367.jpg 2048w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-ce-inseamna-atlasro-1-18x12.jpg 18w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-ce-inseamna-atlasro-1-600x400.jpg 600w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-ce-inseamna-atlasro-1-1x1.jpg 1w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-ce-inseamna-atlasro-1-10x7.jpg 10w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Sursa: freepik.com<\/p>\n\n\n\n<p>Ce \u00eenseamn\u0103 deductibil, pe scurt: este un cost pe care legisla\u021bia fiscal\u0103 \u00ee\u021bi permite s\u0103 \u00eel scazi din veniturile brute \u00eenainte de a calcula impozitul datorat.<\/p>\n\n\n\n<p>Este important de men\u021bionat c\u0103 nu orice cheltuial\u0103 pe care o face firma ta este automat deductibil\u0103. Codul Fiscal \u00eemparte cheltuielile \u00een trei categorii mari:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cheltuieli integral deductibile (100%) &#8211; costuri direct legate de activitatea economic\u0103<\/li>\n\n\n\n<li>Cheltuieli cu deductibilitate limitat\u0103 &#8211; costuri deductibile doar p\u00e2n\u0103 la un anumit procent sau plafon<\/li>\n\n\n\n<li>Cheltuieli nedeductibile &#8211; costuri care nu pot fi sc\u0103zute din baza impozabil\u0103, indiferent de justificare<\/li>\n<\/ul>\n\n\n\n<p>Raportarea la obiectul de activitate al firmei este esen\u021bial\u0103. Acela\u0219i tip de achizi\u021bie poate fi deductibil pentru o firm\u0103 \u0219i nedeductibil pentru alta. De exemplu, achizi\u021bia de consumabile de printing este 100% deductibil\u0103 pentru o firm\u0103 care folose\u0219te imprimante zilnic \u00een activitatea curent\u0103, dar ar putea fi pus\u0103 sub semnul \u00eentreb\u0103rii pentru o firm\u0103 care nu are nicio justificare opera\u021bional\u0103 pentru un volum mare de tip\u0103rire.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2-cheltuieli-deductibile-la-srl-ce-po\u021bi-deduce-in-2026\">2. Cheltuieli deductibile la SRL &#8211; ce po\u021bi deduce \u00een 2026<\/h2>\n\n\n\n<p>SRL-urile (fie c\u0103 sunt micro\u00eentreprinderi sau pl\u0103titoare de impozit pe profit) beneficiaz\u0103 de o gam\u0103 larg\u0103 de cheltuieli deductibile. \u00cen 2026, regimul fiscal al SRL-urilor a suferit c\u00e2teva modific\u0103ri relevante: cota unic\u0103 de impozitare pentru micro\u00eentreprinderi este de 1% din cifra de afaceri, impozitul pe dividende a crescut la 16%, iar plafonul de 1% pentru cheltuielile cu entit\u0103\u021bi afiliate nerezidente a fost eliminat prin OG nr. 6\/2026.<\/p>\n\n\n\n<p>Ce cheltuieli sunt deductibile la SRL, concret:<\/p>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>Chiria pentru sediu, depozite, spa\u021bii de lucru \u0219i utilit\u0103\u021bile aferente (electricitate, gaze, ap\u0103, internet, telefonie)<\/li>\n\n\n\n<li>Salariile brute ale angaja\u021bilor, \u00eempreun\u0103 cu contribu\u021biile sociale obligatorii (CAS 25%, CASS 10%)<\/li>\n\n\n\n<li>Servicii de contabilitate, consultan\u021b\u0103 juridic\u0103, audit<\/li>\n\n\n\n<li>Cheltuieli de marketing \u0219i publicitate (campanii online, SEO, materiale promo\u021bionale) &#8211; cu condi\u021bia justific\u0103rii scopului comercial<\/li>\n\n\n\n<li>Consumabile de birou, rechizite, materiale de cur\u0103\u021benie<\/li>\n\n\n\n<li>Licen\u021be software, abonamente SaaS, semn\u0103tur\u0103 electronic\u0103<\/li>\n\n\n\n<li>Cursuri de formare profesional\u0103 \u0219i certific\u0103ri pentru angaja\u021bi<\/li>\n\n\n\n<li>Amortizarea echipamentelor \u0219i a mijloacelor fixe utilizate \u00een activitate<\/li>\n\n\n\n<li>Servicii externalizate &#8211; inclusiv\u00a0<a href=\"https:\/\/www.atlas.ro\/en\/printer-rental\/\">\u00eenchirierea de printers<\/a>\u00a0precum multifunc\u021bionale, scanere, etc.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"942\" height=\"628\" src=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/ce-cheltuieli-sunt-deductibile-la-srl-atlasro.webp\" alt=\"ce cheltuieli sunt deductibile la srl - atlas.ro\" class=\"wp-image-6994\" srcset=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/ce-cheltuieli-sunt-deductibile-la-srl-atlasro.webp 942w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/ce-cheltuieli-sunt-deductibile-la-srl-atlasro-300x200.webp 300w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/ce-cheltuieli-sunt-deductibile-la-srl-atlasro-768x512.webp 768w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/ce-cheltuieli-sunt-deductibile-la-srl-atlasro-18x12.webp 18w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/ce-cheltuieli-sunt-deductibile-la-srl-atlasro-600x400.webp 600w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/ce-cheltuieli-sunt-deductibile-la-srl-atlasro-1x1.webp 1w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/ce-cheltuieli-sunt-deductibile-la-srl-atlasro-10x7.webp 10w\" sizes=\"(max-width: 942px) 100vw, 942px\" \/><\/figure>\n\n\n\n<p>Sursa: freepik.com<\/p>\n\n\n\n<p>Un aspect pe care multe firme \u00eel ignor\u0103: cheltuielile cu echipamentele IT \u00eenchiriate (imprimante, copiatoare, multifunc\u021bionale) sunt 100% deductibile ca \u0219i cheltuieli opera\u021bionale. Spre deosebire de achizi\u021bia direct\u0103 &#8211; care presupune amortizare pe mai mul\u021bi ani &#8211; \u00eenchirierea permite deducerea integral\u0103 a costului \u00een luna \u00een care este facturat serviciul.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3-cheltuieli-deductibile-la-pfa-reguli-specifice\">3. Cheltuieli deductibile la PFA &#8211; reguli specifice<\/h2>\n\n\n\n<p>Regimul cheltuielilor deductibile pentru PFA difer\u0103 substan\u021bial fa\u021b\u0103 de cel al SRL-urilor, iar aceste diferen\u021be conteaz\u0103 enorm la calculul impozitului pe venitul net.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-pfa-atlasro-1024x683.jpg\" alt=\"cheltuieli deductibile pfa - atlas.ro\" class=\"wp-image-6996\" srcset=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-pfa-atlasro-1024x683.jpg 1024w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-pfa-atlasro-300x200.jpg 300w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-pfa-atlasro-768x512.jpg 768w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-pfa-atlasro-1536x1024.jpg 1536w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-pfa-atlasro-2048x1365.jpg 2048w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-pfa-atlasro-18x12.jpg 18w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-pfa-atlasro-600x400.jpg 600w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-pfa-atlasro-1x1.jpg 1w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-pfa-atlasro-10x7.jpg 10w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Sursa: unsplash.com<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"3-1-ce-cheltuieli-sunt-deductibile-la-pfa-in-sistem-real\">3.1. Ce cheltuieli sunt deductibile la PFA \u00een sistem real<\/h3>\n\n\n\n<p>PFA-urile care func\u021bioneaz\u0103 \u00een sistem real (adic\u0103 \u00ee\u0219i calculeaz\u0103 venitul net pe baza veniturilor \u0219i cheltuielilor efective) pot deduce cheltuielile direct legate de activitatea desf\u0103\u0219urat\u0103, documentate cu facturi, bonuri fiscale sau contracte.<\/p>\n\n\n\n<p>Ce cheltuieli sunt deductibile la PFA \u00een sistem real:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chiria spa\u021biului de lucru (chiar \u0219i o parte din chiria locuin\u021bei, dac\u0103 o camer\u0103 este folosit\u0103 exclusiv pentru activitate)<\/li>\n\n\n\n<li>Utilit\u0103\u021bile propor\u021bionale cu spa\u021biul dedicat activit\u0103\u021bii<\/li>\n\n\n\n<li>Contribu\u021biile sociale obligatorii (CAS, CASS) &#8211; cu men\u021biunea c\u0103 CASS se calculeaz\u0103 la venitul net realizat, cu plafonul de 6 sau 12 salarii minime, \u00een func\u021bie de venitul ob\u021binut<\/li>\n\n\n\n<li>Echipamente necesare activit\u0103\u021bii (laptop, imprimant\u0103, telefon)<\/li>\n\n\n\n<li>Combustibil &#8211; deductibil 50% pentru autoturismele folosite \u00een regim mixt, respectiv 100% dac\u0103 vehiculul este folosit exclusiv \u00een activitate<\/li>\n\n\n\n<li>Abonamente profesionale, software, licen\u021be<\/li>\n\n\n\n<li>Materiale consumabile \u0219i rechizite<\/li>\n\n\n\n<li>Deplas\u0103ri \u0219i cazare legate de activitatea profesional\u0103<\/li>\n<\/ul>\n\n\n\n<p>Important: Cheltuielile deductibile la PFA trebuie s\u0103 fie \u00eenregistrate \u00een Registrul de Eviden\u021b\u0103 Fiscal\u0103 \u0219i justificate prin documente primare. Din 2026, e-Factura devine obligatorie inclusiv \u00een rela\u021bia cu persoanele fizice (termenul prelungit la 1 iunie 2026 prin OG nr. 6\/2026).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"3-2-cheltuieli-deductibile-la-pfa-pe-norma-de-venit\">3.2. Cheltuieli deductibile la PFA pe norm\u0103 de venit<\/h3>\n\n\n\n<p>PFA-urile care func\u021bioneaz\u0103 pe norm\u0103 de venit nu pot deduce cheltuieli individuale, deoarece venitul impozabil este stabilit forfetarintr-o sum\u0103 fix\u0103 de ANAF, \u00een func\u021bie de codul CAEN \u0219i de zona geografic\u0103. Singurele deduceri posibile sunt contribu\u021biile sociale obligatorii (CAS \u0219i CASS), care se scad din norma de venit pentru a determina baza impozabil\u0103.<\/p>\n\n\n\n<p>Cheltuielile deductibile la \u00centreprinderile Individuale (II) urmeaz\u0103, \u00een mare parte, acelea\u0219i reguli ca \u0219i cele aplicabile PFA-urilor \u00een sistem real, cu mici particularit\u0103\u021bi legate de natura activit\u0103\u021bii \u0219i de num\u0103rul de angaja\u021bi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4-cheltuieli-nedeductibile-defini\u021bie-\u0219i-exemple\">4. Cheltuieli nedeductibile &#8211; defini\u021bie \u0219i exemple<\/h2>\n\n\n\n<p>Cheltuielile nedeductibile sunt acele costuri pe care firma le suport\u0103, dar care nu pot fi sc\u0103zute din baza impozabil\u0103 la calculul impozitului pe profit sau pe venitul net. O cheltuial\u0103 nedeductibil\u0103 cre\u0219te automat sarcina fiscal\u0103 a firmei.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-nedeductibile-atlasro-1024x683.jpg\" alt=\"Cheltuieli nedeductibile - atlas.ro\" class=\"wp-image-6997\" srcset=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-nedeductibile-atlasro-1024x683.jpg 1024w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-nedeductibile-atlasro-300x200.jpg 300w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-nedeductibile-atlasro-768x512.jpg 768w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-nedeductibile-atlasro-1536x1024.jpg 1536w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-nedeductibile-atlasro-2048x1365.jpg 2048w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-nedeductibile-atlasro-18x12.jpg 18w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-nedeductibile-atlasro-600x400.jpg 600w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-nedeductibile-atlasro-1x1.jpg 1w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-nedeductibile-atlasro-10x7.jpg 10w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Sursa: unsplash.com<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"4-1-cheltuieli-nedeductibile-fiscal-lista-completa\">4.1. Cheltuieli nedeductibile fiscal &#8211; lista complet\u0103<\/h3>\n\n\n\n<p>Conform art. 25 alin. (4) din Codul Fiscal, cheltuielile nedeductibile includ:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Impozitul pe profit propriu al contribuabilului<\/li>\n\n\n\n<li>Amenzile, confisc\u0103rile, major\u0103rile de \u00eent\u00e2rziere \u0219i penalit\u0103\u021bile datorate c\u0103tre autorit\u0103\u021bi<\/li>\n\n\n\n<li>Cheltuielile f\u0103cute \u00een favoarea ac\u021bionarilor sau asocia\u021bilor, care nu au leg\u0103tur\u0103 cu activitatea firmei<\/li>\n\n\n\n<li>Cheltuielile cu bunuri sau servicii utilizate \u00een scopuri personale ale asocia\u021bilor sau administratorilor<\/li>\n\n\n\n<li>Cheltuielile aferente veniturilor neimpozabile<\/li>\n\n\n\n<li>Dona\u021biile care nu respect\u0103 condi\u021biile Legii nr. 32\/1994 privind sponsorizarea<\/li>\n\n\n\n<li>Cheltuielile cu servicii care nu pot fi justificate prin documente legale<\/li>\n\n\n\n<li>Pierderile din crean\u021be care nu \u00eendeplinesc condi\u021biile legale de deductibilitate<\/li>\n<\/ul>\n\n\n\n<p>Defini\u021bia cheltuielilor nedeductibile este simpl\u0103: orice cost care nu serve\u0219te activit\u0103\u021bii economice sau care este interzis expres de legisla\u021bia fiscal\u0103 nu poate reduce baza impozabil\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"4-2-cheltuieli-nedeductibile-cont-cum-le-inregistrezi-corect\">4.2. Cheltuieli nedeductibile cont &#8211; cum le \u00eenregistrezi corect<\/h3>\n\n\n\n<p>Cheltuielile nedeductibile se \u00eenregistreaz\u0103 \u00een contabilitate la fel ca oricare alt\u0103 cheltuial\u0103 (\u00een contul corespunz\u0103tor din clasa 6), dar la calculul impozitului pe profit, acestea se adaug\u0103 \u00eenapoi la rezultatul contabil pentru a determina rezultatul fiscal. Practic, contul de profit \u0219i pierdere reflect\u0103 toate cheltuielile, iar ajustarea fiscal\u0103 se face extracontabil, prin Registrul de Eviden\u021b\u0103 a Profitului sau prin declara\u021bia anual\u0103 de impozit pe profit.<\/p>\n\n\n\n<p>Exemple de cheltuieli nedeductibile frecvent \u00eent\u00e2lnite \u00een practic\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Factura de restaurant a asociatului, f\u0103r\u0103 delega\u021bie sau scop de afaceri documentat<\/li>\n\n\n\n<li>Combustibilul pentru deplas\u0103ri personale<\/li>\n\n\n\n<li>Abonamentul la sala de sport al administratorului (excep\u021bie: dac\u0103 este un beneficiu acordat angaja\u021bilor, cu respectarea limitelor legale)<\/li>\n\n\n\n<li>Amenzile de circula\u021bie pl\u0103tite de firm\u0103<\/li>\n\n\n\n<li>Cadourile oferite f\u0103r\u0103 justificare de afaceri<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5-cheltuieli-cu-deductibilitate-limitata-ce-trebuie-sa-\u0219tii\">5. Cheltuieli cu deductibilitate limitat\u0103 &#8211; ce trebuie s\u0103 \u0219tii<\/h2>\n\n\n\n<p>\u00centre cheltuielile integral deductibile \u0219i cele nedeductibile exist\u0103 o categorie intermediar\u0103, adesea cea mai problematic\u0103 din practic\u0103: cheltuielile cu deductibilitate limitat\u0103 (sau cheltuielile deductibile limitat).<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-cu-deductibilitate-limitata-atlasro-1024x683.jpg\" alt=\"Cheltuieli cu deductibilitate limitat\u0103 - atlas.ro\" class=\"wp-image-7000\" srcset=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-cu-deductibilitate-limitata-atlasro-1024x683.jpg 1024w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-cu-deductibilitate-limitata-atlasro-300x200.jpg 300w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-cu-deductibilitate-limitata-atlasro-768x512.jpg 768w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-cu-deductibilitate-limitata-atlasro-1536x1024.jpg 1536w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-cu-deductibilitate-limitata-atlasro-2048x1365.jpg 2048w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-cu-deductibilitate-limitata-atlasro-18x12.jpg 18w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-cu-deductibilitate-limitata-atlasro-600x400.jpg 600w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-cu-deductibilitate-limitata-atlasro-1x1.jpg 1w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-cu-deductibilitate-limitata-atlasro-10x7.jpg 10w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Sursa: unsplash.com<\/p>\n\n\n\n<p>Acestea sunt cheltuieli pe care le po\u021bi deduce doar par\u021bial, p\u00e2n\u0103 la un anumit procent sau plafon stabilit de lege:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cheltuieli de protocol \u0219i reprezentare &#8211; deductibile \u00een limita a 2% din profitul contabil brut ajustat. Include mese de afaceri, cadouri pentru parteneri (sub 100 lei\/cadou), organizarea de evenimente de business.<\/li>\n\n\n\n<li>Cheltuieli cu autoturismele folosite \u00een regim mixt &#8211; deductibile 50% (combustibil, \u00eentre\u021binere, asigurare RCA\/CASCO, leasing). Sunt deductibile 100% doar dac\u0103 vehiculul este folosit exclusiv \u00een activitate (curierat, agen\u021bi de v\u00e2nz\u0103ri, transport persoane cu plat\u0103, servicii de \u00eenchiriere).<\/li>\n\n\n\n<li>Cheltuieli sociale &#8211; deductibile \u00een limita a 5% din cheltuielile cu salariile. Include ajutoare de \u00eenmorm\u00e2ntare, ajutoare pentru boli grave, cadouri de Cr\u0103ciun\/Pa\u0219te pentru angaja\u021bi.<\/li>\n\n\n\n<li>Provizioane \u0219i ajust\u0103ri pentru depreciere &#8211; deductibile doar \u00een condi\u021biile expres prev\u0103zute de Codul Fiscal.<\/li>\n\n\n\n<li>Dob\u00e2nzi \u0219i diferen\u021be de curs valutar &#8211; cu aplicarea regulilor de subcapitalizare, respectiv ale Directivei ATAD.<\/li>\n<\/ul>\n\n\n\n<p>Un aspect relevant: sponsoriz\u0103rile nu sunt cheltuieli deductibile \u00een sensul clasic, ci constituie un credit fiscal care se scade direct din impozitul pe profit. Limita este de 0,75% din cifra de afaceri sau 20% din impozitul pe profit, \u00een func\u021bie de care valoare este mai mic\u0103.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6-cheltuieli-deductibile-\u0219i-nedeductibile-diferen\u021be-\u0219i-compara\u021bie\">6. Cheltuieli deductibile \u0219i nedeductibile &#8211; diferen\u021be \u0219i compara\u021bie<\/h2>\n\n\n\n<p>Pentru a clarifica definitiv diferen\u021ba, iat\u0103 un tabel sintetic:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Criteriu<\/th><th>Cheltuial\u0103 deductibil\u0103<\/th><th>Cheltuial\u0103 nedeductibil\u0103<\/th><\/tr><\/thead><tbody><tr><td>Scop<\/td><td>Legat\u0103 de activitatea economic\u0103<\/td><td>F\u0103r\u0103 leg\u0103tur\u0103 cu activitatea firmei<\/td><\/tr><tr><td>Efect fiscal<\/td><td>Reduce baza impozabil\u0103<\/td><td>Nu reduce baza impozabil\u0103<\/td><\/tr><tr><td>Documentare<\/td><td>Justificat\u0103 prin facturi, contracte<\/td><td>Poate fi sau nu documentat\u0103<\/td><\/tr><tr><td>Exemplu<\/td><td>Chiria sediului, salariile, servicii IT<\/td><td>Amenzi, cheltuieli personale<\/td><\/tr><tr><td>Impact financiar<\/td><td>Scade impozitul pe profit<\/td><td>Cre\u0219te impozitul pe profit<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Care sunt cheltuielile nedeductibile pe care antreprenorii le confund\u0103 cel mai des cu cele deductibile? Din experien\u021ba practic\u0103, principalele gre\u0219eli apar la:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cheltuielile cu autoturismele (mul\u021bi antreprenori le deduc integral, c\u00e2nd de fapt sunt deductibile doar 50% \u00een regim mixt)<\/li>\n\n\n\n<li>Cheltuielile de protocol peste limita de 2%<\/li>\n\n\n\n<li>Achizi\u021biile f\u0103cute pe firm\u0103, dar folosite \u00een scop personal<\/li>\n\n\n\n<li>Facturi primite f\u0103r\u0103 e-Factura (din 2026, absen\u021ba transmiterii prin sistemul e-Factura poate duce la pierderea deductibilit\u0103\u021bii)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"7-externalizarea-echipamentelor-it-cheltuiala-deductibila-100-pe-care-competitorii-nu-o-men\u021bioneaza\">7. Externalizarea echipamentelor IT &#8211; cheltuial\u0103 deductibil\u0103 100% pe care competitorii nu o men\u021bioneaz\u0103<\/h2>\n\n\n\n<p>Aceasta este o strategie de optimizare fiscal\u0103 pe care pu\u021bini antreprenori o iau \u00een calcul: transformarea costurilor de capital (CAPEX) \u00een costuri opera\u021bionale (OPEX) prin externalizarea echipamentelor.<\/p>\n\n\n\n<p>C\u00e2nd achizi\u021bionezi o imprimant\u0103 multifunc\u021bional\u0103 pentru firm\u0103, costul se amortizeaz\u0103 pe durata de via\u021b\u0103 util\u0103 a echipamentului (de obicei 3-5 ani). Asta \u00eenseamn\u0103 c\u0103 nu deduci \u00eentreaga sum\u0103 \u00een anul achizi\u021biei, ci doar cota anual\u0103 de amortizare.<\/p>\n\n\n\n<p>C\u00e2nd optezi pentru\u00a0<a href=\"https:\/\/www.atlas.ro\/en\/printer-rental\/\">\u00eenchirierea de imprimante<\/a>, \u00eentreaga factur\u0103 lunar\u0103 de servicii este 100% deductibil\u0103 ca \u0219i cheltuial\u0103 opera\u021bional\u0103, \u00een luna \u00een care este emis\u0103. <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/exemple-cheltuieli-deductibile-atlasro-1024x678.jpg\" alt=\"Exemple cheltuieli deductibile - atlas.ro\" class=\"wp-image-6998\" srcset=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/exemple-cheltuieli-deductibile-atlasro-1024x678.jpg 1024w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/exemple-cheltuieli-deductibile-atlasro-300x199.jpg 300w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/exemple-cheltuieli-deductibile-atlasro-768x509.jpg 768w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/exemple-cheltuieli-deductibile-atlasro-1536x1017.jpg 1536w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/exemple-cheltuieli-deductibile-atlasro-2048x1356.jpg 2048w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/exemple-cheltuieli-deductibile-atlasro-18x12.jpg 18w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/exemple-cheltuieli-deductibile-atlasro-600x397.jpg 600w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/exemple-cheltuieli-deductibile-atlasro-1x1.jpg 1w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/exemple-cheltuieli-deductibile-atlasro-10x7.jpg 10w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Sursa: unsplash.com<\/p>\n\n\n\n<p>Avantajele sunt multiple:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deductibilitate integral\u0103 imediat\u0103 &#8211; nu a\u0219tep\u021bi amortizarea pe ani<\/li>\n\n\n\n<li>Predictibilitate a costurilor &#8211; \u0219tii exact c\u00e2t pl\u0103te\u0219ti lunar<\/li>\n\n\n\n<li>F\u0103r\u0103 costuri ascunse de mentenan\u021b\u0103 &#8211; serviciul include de obicei consumabile, repara\u021bii \u0219i suport tehnic<\/li>\n\n\n\n<li>Flux de numerar mai bun &#8211; nu imobilizezi capital \u00een echipamente<\/li>\n<\/ul>\n\n\n\n<p>Acela\u0219i principiu se aplic\u0103 \u0219i pentru&nbsp;<a href=\"https:\/\/www.atlas.ro\/en\/document-management\/\">serviciile de management al documentelor<\/a>, care sunt integral deductibile \u0219i contribuie la digitalizarea proceselor interne ale firmei.<\/p>\n\n\n\n<p>Atlas Corporation ofer\u0103&nbsp;<a href=\"https:\/\/www.atlas.ro\/en\/services\/\">servicii complete de IT<\/a>&nbsp;pentru business-uri, de la \u00eenchiriere de echipamente p\u00e2n\u0103 la administrarea flotelor de imprimante prin solu\u021bii MPS. Toate aceste costuri intr\u0103 \u00een categoria cheltuielilor deductibile opera\u021bionale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"8-gre\u0219eli-frecvente-in-incadrarea-cheltuielilor-deductibile\">8. Gre\u0219eli frecvente \u00een \u00eencadrarea cheltuielilor deductibile<\/h2>\n\n\n\n<p>Chiar \u0219i cu un contabil experimentat, gre\u0219elile de \u00eencadrare fiscal\u0103 a cheltuielilor sunt frecvente. Iat\u0103 cele mai comune erori care pot atrage recalcul\u0103ri \u0219i sanc\u021biuni din partea ANAF:<\/p>\n\n\n\n<p>&#8211; <strong>Lipsa justific\u0103rii documentare<\/strong>\u00a0&#8211; O cheltuial\u0103 f\u0103r\u0103 factur\u0103, contract sau alt document justificativ devine automat nedeductibil\u0103. Din 2026, toate facturile B2B trebuie transmise prin sistemul RO e-Factura. Lipsa transmiterii \u00een termen atrage pierderea deductibilit\u0103\u021bii.<\/p>\n\n\n\n<p>&#8211; <strong>Confuzia \u00eentre cheltuieli personale \u0219i de firm\u0103<\/strong>\u00a0&#8211; Achizi\u021biile de pe firma care sunt folosite \u00een scop personal (vacan\u021be, electronice, \u00eembr\u0103c\u0103minte &#8211; cu excep\u021bia uniformelor de lucru) sunt nedeductibile \u0219i pot fi recalificate de ANAF ca venit impozabil al asociatului.<\/p>\n\n\n\n<p>&#8211; <strong>Deducerea integral\u0103 a cheltuielilor cu autoturismele<\/strong>\u00a0&#8211; \u00cen lipsa documenta\u021biei care s\u0103 demonstreze utilizarea exclusiv\u0103 \u00een scop de afaceri, autoturismele aflate \u00een regim mixt permit deducerea a doar 50% din cheltuielile aferente.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-si-nedeductibile-pentru-firme-atlasro-1024x683.jpg\" alt=\"Cheltuieli deductibile si nedeductibile pentru firme - atlas.ro\" class=\"wp-image-6999\" srcset=\"https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-si-nedeductibile-pentru-firme-atlasro-1024x683.jpg 1024w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-si-nedeductibile-pentru-firme-atlasro-300x200.jpg 300w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-si-nedeductibile-pentru-firme-atlasro-768x512.jpg 768w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-si-nedeductibile-pentru-firme-atlasro-1536x1024.jpg 1536w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-si-nedeductibile-pentru-firme-atlasro-2048x1365.jpg 2048w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-si-nedeductibile-pentru-firme-atlasro-18x12.jpg 18w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-si-nedeductibile-pentru-firme-atlasro-600x400.jpg 600w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-si-nedeductibile-pentru-firme-atlasro-1x1.jpg 1w, https:\/\/www.atlas.ro\/wp-content\/uploads\/2026\/03\/cheltuieli-deductibile-si-nedeductibile-pentru-firme-atlasro-10x7.jpg 10w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Sursa: unsplash.com<\/p>\n\n\n\n<p>&#8211; <strong>Dep\u0103\u0219irea plafoanelor de deductibilitate<\/strong>\u00a0&#8211; Cheltuielile de protocol peste 2% din profit sau cele sociale peste 5% din fondul de salarii devin automat nedeductibile pentru partea care dep\u0103\u0219e\u0219te limita.<\/p>\n\n\n\n<p>&#8211; <strong>Ne\u00eenregistrarea cheltuielilor \u00een perioada fiscal\u0103 corect\u0103<\/strong>\u00a0&#8211; Cheltuielile trebuie recunoscute \u00een exerci\u021biul financiar \u00een care au fost efectuate, nu \u00een cel urm\u0103tor.<\/p>\n\n\n\n<p>Cheltuielile deductibile sunt, f\u0103r\u0103 \u00eendoial\u0103, principalul mecanism prin care o firm\u0103 \u00ee\u0219i poate reduce legal sarcina fiscal\u0103. \u00cen\u021belegerea diferen\u021bei dintre cheltuielile deductibile, cele cu deductibilitate limitat\u0103 \u0219i cele nedeductibile este esen\u021bial\u0103 pentru orice antreprenor sau manager financiar.<\/p>\n\n\n\n<p>Anul 2026 aduce at\u00e2t simplific\u0103ri (eliminarea plafonului de 1% pentru cheltuielile cu afilia\u021bii nereziden\u021bi), c\u00e2t \u0219i cerin\u021be mai stricte (e-Factura obligatorie, justificare documentar\u0103 riguroas\u0103). Cheia este s\u0103 \u00ee\u021bi organizezi procesele financiare astfel \u00eenc\u00e2t fiecare cheltuial\u0103 s\u0103 fie corect documentat\u0103, \u00eencadrat\u0103 \u0219i declarat\u0103.<\/p>\n\n\n\n<p>Nu \u00een ultimul r\u00e2nd, merit\u0103 luat \u00een calcul faptul c\u0103 externalizarea anumitor servicii &#8211; precum&nbsp;<a href=\"https:\/\/www.atlas.ro\/en\/printer-rental\/\">\u00eenchirierea de imprimante \u0219i echipamente IT<\/a>&nbsp;&#8211; nu doar c\u0103 simplific\u0103 opera\u021biunile, ci transform\u0103 costuri de capital \u00een cheltuieli opera\u021bionale 100% deductibile, cu impact direct asupra fluxului de numerar \u0219i al impozitului pe profit.<\/p>\n\n\n\n<p><strong>Referin\u021be:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Legea nr. 227\/2015 privind Codul Fiscal, cu modific\u0103rile ulterioare (art. 25, art. 25\u00b9)<\/li>\n\n\n\n<li>OG nr. 6\/2026 pentru completarea Codului de Procedur\u0103 Fiscal\u0103 \u0219i unele m\u0103suri fiscal-bugetare<\/li>\n\n\n\n<li>OUG nr. 8\/2026 pentru modificarea \u0219i completarea Codului Fiscal<\/li>\n\n\n\n<li>Legea nr. 239\/2025 privind stabilirea unor m\u0103suri de redresare \u0219i eficientizare a resurselor publice<\/li>\n\n\n\n<li>ANAF &#8211; Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (www.anaf.ro)<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Cheltuielile deductibile reprezint\u0103 unul dintre cele mai importante instrumente fiscale&#8230;<\/p>","protected":false},"author":6,"featured_media":6991,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati"],"_links":{"self":[{"href":"https:\/\/www.atlas.ro\/en\/wp-json\/wp\/v2\/posts\/6988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.atlas.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.atlas.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.atlas.ro\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.atlas.ro\/en\/wp-json\/wp\/v2\/comments?post=6988"}],"version-history":[{"count":2,"href":"https:\/\/www.atlas.ro\/en\/wp-json\/wp\/v2\/posts\/6988\/revisions"}],"predecessor-version":[{"id":7001,"href":"https:\/\/www.atlas.ro\/en\/wp-json\/wp\/v2\/posts\/6988\/revisions\/7001"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.atlas.ro\/en\/wp-json\/wp\/v2\/media\/6991"}],"wp:attachment":[{"href":"https:\/\/www.atlas.ro\/en\/wp-json\/wp\/v2\/media?parent=6988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.atlas.ro\/en\/wp-json\/wp\/v2\/categories?post=6988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.atlas.ro\/en\/wp-json\/wp\/v2\/tags?post=6988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}