{"id":12702,"date":"2025-02-25T12:13:24","date_gmt":"2025-02-25T10:13:24","guid":{"rendered":"https:\/\/ceccarteleorman.ro\/ro\/?p=12702"},"modified":"2025-02-25T12:13:27","modified_gmt":"2025-02-25T10:13:27","slug":"anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-in-romania-a-persoanelor-juridice-straine","status":"publish","type":"post","link":"https:\/\/ceccarteleorman.ro\/ro\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-in-romania-a-persoanelor-juridice-straine\/","title":{"rendered":"ANAF a publicat un material informativ privind stabilirea reziden\u021bei fiscale \u00een Rom\u00e2nia a persoanelor juridice str\u0103ine"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e177a7985bf\" class=\"fw-col-sm-12 tf-sh-7fa33ecad5b2b01466a1fa44aa5a4958\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n<div class=\"fw-row\">\n\t<div id=\"column-69e177a798a89\" class=\"fw-col-sm-12 tf-sh-dac070991414a7947ede218818b49c74\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-26f64d37054e21c8578a78c70464833e \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la rubrica \u201eAsisten\u021b\u0103 contribuabili\/ Servicii oferite contribuabililor\u201d, un\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Ghid_rezidenta_PJ.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>Ghid<\/em><\/strong><\/a><em>\u00a0privind stabilirea reziden\u021bei fiscale \u00een Rom\u00e2nia a persoanelor juridice str\u0103ine<\/em>. \u00cen materialul informativ sunt stabilite inclusiv o serie de defini\u021bii ale unor termeni utiliza\u021bi \u00een document. Astfel:\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>\u00a0<strong><em>persoana juridic\u0103 str\u0103in\u0103<\/em><\/strong>\u00a0reprezint\u0103 orice persoan\u0103 juridic\u0103 ce nu este persoan\u0103 juridic\u0103 rom\u00e2n\u0103 \u0219i orice persoan\u0103 juridic\u0103 \u00eenfiin\u021bat\u0103 potrivit legisla\u021biei europene care nu are sediul social \u00een Rom\u00e2nia;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<em>rezidentul<\/em><\/strong>\u00a0este orice persoan\u0103 juridic\u0103 rom\u00e2n\u0103, orice persoan\u0103 juridic\u0103 str\u0103in\u0103 av\u00e2nd locul de exercitare a conducerii efective \u00een Rom\u00e2nia, orice persoan\u0103 juridic\u0103 cu sediul social \u00een Rom\u00e2nia, \u00eenfiin\u021bat\u0103 potrivit legisla\u021biei europene sau orice persoan\u0103 fizic\u0103 rezident\u0103. Rezidentul are obliga\u021bie fiscal\u0103 integral\u0103 \u00een Rom\u00e2nia, fiind contribuabil supus impozit\u0103rii \u00een Rom\u00e2nia pentru veniturile mondiale ob\u021binute din orice surs\u0103, at\u00e2t din Rom\u00e2nia, c\u00e2t \u0219i din afara Rom\u00e2niei, conform prevederilor prezentei legi \u0219i ale tratatelor \u00een vigoare \u00eencheiate de Rom\u00e2nia;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<em>locul conducerii efective<\/em><\/strong>\u00a0este locul \u00een care, dac\u0103 nu se demonstreaz\u0103 altfel, persoana juridic\u0103 str\u0103in\u0103 realizeaz\u0103 opera\u021biuni care corespund unor scopuri economice, reale \u0219i de substan\u021b\u0103 \u0219i unde este \u00eendeplinit\u0103 cel pu\u021bin una dintre urm\u0103toarele condi\u021bii: a) deciziile economico-strategice necesare pentru conducerea activit\u0103\u021bii persoanei juridice str\u0103ine \u00een ansamblul s\u0103u se iau \u00een Rom\u00e2nia de c\u0103tre directorii executivi\/membrii consiliului de administra\u021bie; sau b) cel pu\u021bin 50% din directorii executivi\/membrii consiliului de administra\u021bie ai persoanei juridice str\u0103ine sunt reziden\u021bi.<\/p>\n<p>Potrivit documentului publicat de ANAF, persoana juridic\u0103 str\u0103in\u0103 este considerat\u0103 rezident\u0103 fiscal \u00een Rom\u00e2nia dac\u0103 locul de exercitare a conducerii efective este \u00een Rom\u00e2nia. Dac\u0103 o persoan\u0103 juridic\u0103 str\u0103in\u0103 este considerat\u0103 rezident\u0103 at\u00e2t \u00een Rom\u00e2nia, c\u00e2t \u0219i \u00eentr-un stat semnatar al unei conven\u021bii de evitare a dublei impuneri la care Rom\u00e2nia este parte, reziden\u021ba acestei persoane se va stabili potrivit prevederilor\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistenConven%C8%9Biei%20de%20evitare%20a%20dublei%20impuneri\" target=\"_blank\" rel=\"noreferrer noopener\">Conven\u021biei de evitare a dublei impuneri<\/a>.<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-in-romania-a-persoanelor-juridice-straine\/s\/NTQ2MTMyMTA0MzQ5NzE2M5wWN2uYTJPx8wRDhsr-Mfo\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la rubrica \u201eAsisten\u021b\u0103 contribuabili\/ Servicii oferite contribuabililor\u201d, un\u00a0Ghid\u00a0privind stabilirea reziden\u021bei fiscale \u00een Rom\u00e2nia a persoanelor juridice str\u0103ine. \u00cen materialul informativ sunt stabilite inclusiv o [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":12703,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-12702","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12702","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/comments?post=12702"}],"version-history":[{"count":2,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12702\/revisions"}],"predecessor-version":[{"id":12705,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12702\/revisions\/12705"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media\/12703"}],"wp:attachment":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media?parent=12702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/categories?post=12702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/tags?post=12702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}