{"id":6526,"date":"2021-12-20T13:45:18","date_gmt":"2021-12-20T11:45:18","guid":{"rendered":"https:\/\/ceccarteleorman.ro\/ro\/?p=6526"},"modified":"2021-12-20T13:45:18","modified_gmt":"2021-12-20T11:45:18","slug":"anaf-a-publicat-un-material-informativ-dedicat-contribuabililor-care-realizeaza-venituri-din-tranzactionarea-jetoanelor-nefungibile","status":"publish","type":"post","link":"https:\/\/ceccarteleorman.ro\/ro\/anaf-a-publicat-un-material-informativ-dedicat-contribuabililor-care-realizeaza-venituri-din-tranzactionarea-jetoanelor-nefungibile\/","title":{"rendered":"ANAF a publicat un material informativ dedicat contribuabililor care realizeaz\u0103 venituri din tranzac\u021bionarea jetoanelor nefungibile"},"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-69e4ad7a97ec9\" class=\"fw-col-sm-12 tf-sh-b14b0e9eab16ed06a09efd14c2278ff5\" >\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-69e4ad7a985a1\" class=\"fw-col-sm-12 tf-sh-6bf59b6061bd2d0577ad27fd08ef50c0\" >\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-363422f5ecfcb5df476c7dade42ee1dd \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) informeaz\u0103 c\u0103 a elaborat \u0219i publicat<\/span>\u00a0<em><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Brosura_NFT_2021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Bro\u0219ura<\/a>\u00a0<\/em><span class=\"stk-highlight\"><em>privind tratamentul fiscal al veniturilor realizate de persoanele fizice din tranzac\u021bionarea jetoanelor nefungibile<\/em>\u00a0(<em>NFT<\/em>, dup\u0103 termenul englezesc non-fungible token). \u201ePersoanele fizice care ob\u021bin venituri din v\u00e2nzarea, pe platforme specializate, denumite blockchain, de con\u021binut sub forma unor fi\u0219iere digitale (NFT), \u00een condi\u021biile Legii nr. 8\/1996 privind dreptul de autor \u0219i drepturile conexe, au obliga\u021bia de a declara aceste venituri, indiferent dac\u0103 aceste venituri sunt realizate din Rom\u00e2nia sau din str\u0103in\u0103tate, \u00een Declara\u021bia unic\u0103 privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice\u201d, precizeaz\u0103 ANAF, \u00eentr-un comunicat.<\/span><\/p>\n<p><span class=\"stk-highlight\">Reprezentan\u021bii ANAF men\u021bioneaz\u0103 c\u0103, \u00een cazul veniturilor ob\u021binute de persoanele fizice care tranzac\u021bioneaz\u0103 crea\u021bii NFT, altele dec\u00e2t autorii care fac publice spre v\u00e2nzare crea\u021biile lor, esen\u021ba tranzac\u021biei, respectiv a activit\u0103\u021bii desf\u0103\u0219urate\/prestate, conduce la \u00eencadrarea veniturilor ob\u021binute \u00een categoriile de venit definite de legisla\u021bia fiscal\u0103 \u00een vigoare \u0219i la identificarea regulilor aplicabile pentru declararea acestora, precum \u0219i pentru calcularea impozitului pe venit \u0219i a contribu\u021biilor sociale datorate.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-dedicat-contribuabililor-care-realizeaza-venituri-din-tranzactionarea-nft-s13750\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/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) informeaz\u0103 c\u0103 a elaborat \u0219i publicat\u00a0Bro\u0219ura\u00a0privind tratamentul fiscal al veniturilor realizate de persoanele fizice din tranzac\u021bionarea jetoanelor nefungibile\u00a0(NFT, dup\u0103 termenul englezesc non-fungible token). \u201ePersoanele fizice care ob\u021bin venituri din [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6527,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-6526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/6526","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=6526"}],"version-history":[{"count":2,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/6526\/revisions"}],"predecessor-version":[{"id":6529,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/6526\/revisions\/6529"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media\/6527"}],"wp:attachment":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media?parent=6526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/categories?post=6526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/tags?post=6526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}