{"id":7425,"date":"2025-10-06T13:49:19","date_gmt":"2025-10-06T11:49:19","guid":{"rendered":"https:\/\/ceccararad.ro\/ro\/?p=7425"},"modified":"2025-10-06T14:05:43","modified_gmt":"2025-10-06T12:05:43","slug":"anaf-a-publicat-un-material-informativ-privind-principalele-modificari-ale-cotelor-de-tva-reglementate-prin-legea-nr-141-2025","status":"publish","type":"post","link":"https:\/\/ceccararad.ro\/ro\/anaf-a-publicat-un-material-informativ-privind-principalele-modificari-ale-cotelor-de-tva-reglementate-prin-legea-nr-141-2025\/","title":{"rendered":"ANAF a publicat un material informativ privind principalele modific\u0103ri ale cotelor de TVA, reglementate prin Legea nr. 141\/2025"},"content":{"rendered":"\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/10\/anaf-a-publicat-un-material-informativ-privind-principalele-modificari-ale-cotelor-de-tva-reglementate-s24474.jpg\" alt=\"\" class=\"wp-image-34776\"\/><\/figure>\n\n\n\n<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la rubrica Asisten\u021b\u0103 contribuabili, o&nbsp;<a target=\"_blank\" href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Cotele_de_TVA_09.2025.pdf\" rel=\"noreferrer noopener\"><em>Bro\u0219ur\u0103<\/em><\/a>&nbsp;privind principalele modific\u0103ri ale cotelor de TVA ca urmare a public\u0103rii \u00een Monitorul Oficial al Rom\u00e2niei a Legii nr. 141\/2025 privind unele m\u0103suri fiscal bugetare, act normativ prin care s-au modificat \u0219i completat prevederile Legii nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare.<\/p>\n\n\n\n<p>\u00cen&nbsp;<em>Bro\u0219ur\u0103<\/em>&nbsp;se reaminte\u0219te c\u0103, \u00eencep\u00e2nd cu data de 1 august 2025, se aplic\u0103 o singur\u0103 cot\u0103 redus\u0103 de TVA de 11%. De asemenea, \u00eencep\u00e2nd cu aceea\u0219i dat\u0103, cota standard se aplic\u0103 asupra bazei de impozitare pentru opera\u021biunile impozabile care nu sunt scutite de tax\u0103 sau care nu sunt supuse cotei reduse, iar nivelul acesteia este 21%.<\/p>\n\n\n\n<p>\u00cen materialul informativ sunt detaliate (inclusiv cu exemple) prest\u0103rile de servicii \u0219i\/sau livr\u0103ri de bunuri la care se aplic\u0103 cota redus\u0103 de TVA de 11%:<\/p>\n\n\n\n<p><strong>A)<\/strong>&nbsp;livrarea de medicamente de uz uman;<\/p>\n\n\n\n<p><strong>B)<\/strong>&nbsp;livrarea urm\u0103toarelor bunuri: alimente, inclusiv b\u0103uturi, destinate consumului uman \u0219i animal, animale \u0219i p\u0103s\u0103ri vii din specii domestice, ale c\u0103ror coduri NC se stabilesc prin normele metodologice, cu excep\u021bia:&nbsp;<strong>1)<\/strong>&nbsp;b\u0103uturilor alcoolice;&nbsp;<strong>2)<\/strong>&nbsp;b\u0103uturilor nealcoolice care se \u00eencadreaz\u0103 la codul NC 2202;&nbsp;<strong>3)<\/strong>&nbsp;alimentelor cu zah\u0103r ad\u0103ugat, al c\u0103ror con\u021binut total de zah\u0103r este de minimum 10 g\/100 g produs, altele dec\u00e2t laptele praf pentru nou-n\u0103scu\u021bi, sugari \u0219i copii de v\u00e2rst\u0103 mic\u0103;&nbsp;<strong>4)<\/strong>&nbsp;suplimentelor alimentare definite de Legea nr. 56\/2021 privind suplimentele alimentare, cu modific\u0103rile \u0219i complet\u0103rile ulterioare;<\/p>\n\n\n\n<p>Cite\u0219te mai multe \u00een&nbsp;<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-principalele-modificari-ale-cotelor-de-tva-reglementate-prin-legea-nr-141-2025-s24474\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a>.<\/p>\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 Asisten\u021b\u0103 contribuabili, o&nbsp;Bro\u0219ur\u0103&nbsp;privind principalele modific\u0103ri ale cotelor de TVA ca urmare a public\u0103rii \u00een Monitorul Oficial al Rom\u00e2niei a Legii nr. 141\/2025 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-7425","post","type-post","status-publish","format-standard","hentry","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts\/7425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/comments?post=7425"}],"version-history":[{"count":1,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts\/7425\/revisions"}],"predecessor-version":[{"id":7426,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts\/7425\/revisions\/7426"}],"wp:attachment":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/media?parent=7425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/categories?post=7425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/tags?post=7425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}